- 1 - HC-KAR NC: 2026:KHC:20884 WP No. 4781 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO. 4781 OF 2026 (GM-TEN) BETWEEN: SRI A.R. RAGHU S/O SRI A.N. RAMALINGA AGED ABOUT 59 YEARS RESIDING AT NO. 255/A, RAGHU NILAYA, A BLOCK, SANGAM CIRCLE, VIJAYANAGARA, 3RD STAGE, VIJAYANAGAR III STAGE, MYSURU-570030, KARNATAKA …PETITIONER (BY SRI. LAKSHMI MENON., ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPARTMENT, M.S. BUILDING, DR. B.R. AMBEDKAR VEEDHI, BENGALURU 560001. 2. THE EXECUTIVE ENGINEER RDPR PROJECT DIVISION, MYSURU-570001 3. THE SUPERINTENDENT ENGINEER PRE CIRCLE, MYSURU-570001. Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:20884 WP No. 4781 of 2026 4. THE CHIEF EXECUTIVE OFFICER RURAL ROAD DEVELOPMENT CORPORATION, NO. 16/F-1, MILLER TANK BED AREA, VASANTH NAGAR, BENGALURU 560052. …RESPONDENTS (BY SMT. NAVYA SHEKAR, AGA FOR R1 TO R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED NOTICES BEARING NO. KE/RDPR/Y.V/M/TECHNICAL/NGNRY PH.III/2024-2025/628 30.10.2024 (ANNEXURE G) SL.NO.-DATED AND LETTER BEARING NO. SL.NO.-KE/RDPR/Y.V/M/TECHNICAL/NGNRY PH.III/2024-2025/632 DATED 30.10.2024 (ANNEXURE -G1) AND RESTRAIN THE RESPONDENT NO.2/4 FROM INITIATING ANY COERCIVE OR ADVERSE ACTION AGAINST THE PETITIONER. (B) RESTRAIN THE RESPONDENTS FROM INVOKING, FORFEITING, APPROPROATING OR OTHERWISE ACTING UPON THE PERFORMANCE SECURITY AND FURTHER SECUTIRY DEPOSITS IN RESPECT OF THE SUBJECT AGREEMENT BEING AGREEMENT NO. 41/2017-18 (ANNEXURE- C). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM ORAL ORDER This captioned writ petition is filed seeking for the following reliefs; A. Issue a writ of Certiorari or in the nature of Certiorari to set aside the following Impugned Notices: bearing No.KE/RDPR/Y.V/M/Technical/ - 3 - HC-KAR NC: 2026:KHC:20884 WP No. 4781 of 2026 NGNRY Ph.III/2024-2025/628 dated 30.10.2024 (Annexure -G) and letter bearing No.Sl.No.-KE/ RDPR/Y.V/M/Technical/NGNRYPh.IV/2024-2025/ 632 dated 30.10.2024 (Annexure-G); B Issue a Writ of Mandamus directing the Respondents to consider and dispose of the Petitioner's representations dated 10.02.2023 (2 letters, one each for each project), 05.10.2023, 09.07.2024, 24.07.2024 (Annexures-F. F1, F2, F3 and F4, respectively) and letter dated 28.01.2025 (Annexure H), in terms of the judgment dated 11.04.2023, WP: 9721/2019, passed by this Hon'ble Court in Sri Chandrashekharaiah v State of Karnataka (Annexure-E), and consequently compute and reimburse the differential GST payable in respect of the works executed by the Petitioner, C. Issue a Writ of Mandamus directing the Respondents to execute an appropriate supplementary agreement incorporating the applicable GST component for the pending re- asphalting works under Agreement No. 10/2016- 17 (Annexure-B) and Agreement No. 41/2017-18 (Annexure-C), before insisting upon further performance by the Petitioner; D. Upon completion of the work, Issue a Writ of Mandamus directing the Respondents to release the Performance Security and Further Security Deposits withheld in respect of the above - 4 - HC-KAR NC: 2026:KHC:20884 WP No. 4781 of 2026 Agreements, or in the alternative, restrain the Respondents from invoking, forfeiting or otherwise appropriating the said deposits pending compliance with the law: G. Restrain the Respondents from initiating any coercive or penal action against the Petitioner, including but not limited to invocation of security deposits, recovery proceedings, blacklisting, debarment or any other disabling measure, in respect of the subject contracts, on account of non-completion of re-asphalting attributable to non-reimbursement of GST: H. In the alternative, direct the Respondents to pass a reasoned order on the Petitioner's representations dated 10.02.2023 (2 letters, one each for each project), 05.10.2023, 09.07.2024, 24.07.2024 (Annexures -F, F1, F2, F3 and F4, respectively) and letter dated 28.01.2025 (Annexure - H) within a time-bound period to be fixed by this Hon'ble Court; I. Grant such other order or direction as this Hon'ble Court may deem fit in the interest of justice and equity." 2. The petitioner claims entitlement for payment of differential tax under the Goods and Services Tax (GST) regime in respect of payments made on or after - 5 - HC-KAR NC: 2026:KHC:20884 WP No. 4781 of 2026 01.07.2017. In this regard, the petitioner has submitted a representation to respondent No.2 seeking reimbursement /payment of the differential tax in terms of the order passed by this Court in W.P.No.9721/2019. Alleging inaction on the part of the respondents in considering the said representation, the present writ petition is filed. 3. The Co-ordinate Bench of this Court in an identical set of facts has substantially addressed the core issue raised in the captioned writ petition in W.P.No.588/2025, which in turn has relied upon the judgment rendered in W.P.No.25764/2023. 4. Learned counsel submits that in identical circumstances the Co-ordinate Bench has issued a direction to the authorities to reimburse the GST amount. It is therefore contended that a similar direction issued to the respondents to consider the petitioner’s claim for reimbursement of differential GST would meet the ends of justice. - 6 - HC-KAR NC: 2026:KHC:20884 WP No. 4781 of 2026 5. Per-contra, learned AGA submits that the petitioner has only produced a statement indicating the alleged payment of GST. It is contended that in the absence of supporting documents evidencing actual payment/deposit of GST, the authorities are not in a position to examine the petitioner’s representation. On instructions, learned counsel submits that if the petitioner furnishes the necessary supporting documents evidencing payment of GST, the same would be examined and appropriate orders would be passed within 30 days from the date of receipt of such documents. 6. Recording the aforesaid submission, this Court proceeds to pass the following: ORDER (i) The writ petition is allowed. (ii) The petitioner shall furnish supporting documents evidencing payment of GST to respondents within 15 days - 7 - HC-KAR NC: 2026:KHC:20884 WP No. 4781 of 2026 from the date of receipt of a copy of this order. (iii) Upon receipt of such documents, respondents shall examine the petitioner’s claim and pass appropriate orders in accordance with law within 30 days thereafter. Sd/- (SACHIN SHANKAR MAGADUM) JUDGE NBM List No.: 1 Sl No.: 11