Writ Petition No. 20224 of 2024 · The High Court
Case Details
- 1 - NC: 2025:KHC:15709 WP No. 20224 of 2024 C/W WP No. 20211 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20224 OF 2024 (T-RES) C/W WRIT PETITION NO. 20211 OF 2024 (T-RES) IN WP NO. 20224/2024 BETWEEN: M/S SAANVIPRIYA BUILDTECH PRIVATE LIMITED KNNL CATEGORY-I CONTRACTOR KANAKA NAGARA NEAR WATER TANKER HOSAKOTE TOWN BENGALURU - 562 114 EMAIL: [email protected] GSTIN: 29AAZCS0135N1ZK, REPRESENTED BY ARJUN MAHALINGAPPA MANAGING DIRECTOR AGED ABOUT 39 YEARS SON OF MAHALINGAPPA (BY SMT. JINITA CHATTERJEE, ADVOCATE) AND: 1. CHIEF SECRETARY GOVERNMENT OF KARNATAKA VIDHANA SOUDHA BANGALORE - 560 001 2. 3. TALUK CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK LTD CHICKBALLAPUR, BUILDING CUM COMMERCIAL COMPLEX NEAR TALUK OFFICE CHICKBALLAPUR - 562 101
Legal Reasoning
EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT SRI KANAKADASA CIRCLE Digitally signed by NANDINI B G Location: High Court of Karnataka …PETITIONER - 2 - NC: 2025:KHC:15709 WP No. 20224 of 2024 C/W WP No. 20211 of 2024 M.G. ROAD, CHIKKABALLAPUR KARNATAKA - 562 101 (BY SMT. JYOTI .M. MARADI, HCGP FOR R1 & R3. SRI. G.R. VENKATESH MURTHY, ADVOCATE FOR R2) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE R-2 TO RELEASE THE GST PAID ON THE RAISED INVOICE ON COMPLETED WORK REFERRING THE WORK
Decision
ORDER BEARING NO. TCARDB/CBP/410/18-19 DTD 27.02.2019 (ANNEXURE-A2) ISSUED BY THE R-2 AND (ANNX-C) AND ETC., IN WP NO. 20211/2024 BETWEEN: M/S SAANVIPRIYA BUILDTECH PRIVATE LIMITED KNNL CATEGORY-I CONTRACTOR KANAKA NAGARA NEAR WATER TANKER HOSAKOTE TOWN BENGALURU - 562 114 EMAIL: [email protected] GSTIN: 29AAZCS0135N1ZK, REPRESENTED BY ARJUN MAHALINGAPPA MANAGING DIRECTOR AGED ABOUT 39 YEARS SON OF MAHALINGAPPA (BY SMT. JINITA CHATTERJEE, ADVOCATE AND SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE) AND: 1. CHIEF SECRETARY GOVERNMENT OF KARNATAKA VIDHANA SOUDHA BANGALORE - 560 001 2. KARNATAKA NEERAVARI NIGAM LIMITED-02 EXECUTIVE ENGINEER DANDAVATHI RESERVOIR PROJECT DIVISION, SHIKARIPURA, 4TH FLOOR …PETITIONER - 3 - NC: 2025:KHC:15709 WP No. 20224 of 2024 C/W WP No. 20211 of 2024 COFFEE BOARD BUILDING NO.DR.B R AMBEDKARVEEDHI BANGALORE - 560 001 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.2, DGSTO-5, 5TH FLOOR, B BLOCK VTK-2, NEAR GAMES VILLAGE RAJENDRA NAGAR KORAMANAGLA BENGALURU - 560 047 (BY SMT. JYOTI .M. MARADI, HCGP FOR R1 & R3. SRI. K.S. BHEEMAIAH, ADVOCATE FOR R2) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE R-1 TO R-2 TO ACKNOWLEDGE THAT THE WORK CONTRACT IS EXCLUSIVE OF GST RATE AND THE CONSEQUENTIAL PROCEEDINGS OF ESCALATED RATE FROM 12 PERCENT TO 18 PERCENT HAS TO BE BORNE BY R-2 (ANNX-A TO C1) AND ETC., THESE WRIT PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In these petitions, the petitioner seeks following reliefs: Writ petition No.20224 of 2024: "WHEREFORE, it is humbly prayed that this Hon'ble Court may be pleased to:- (a) Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus, directing the Respondent No.2 to release the GST pald on the raised invoice on completed work referring the work Order No.TCARDB/CBP/410/18-19 dated bearing 27.02.2019 - 4 - NC: 2025:KHC:15709 WP No. 20224 of 2024 C/W WP No. 20211 of 2024 (ANNEXURE-'A2') Issued by Respondent No.2 and (ANNEXURE-'C'); (b) Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus, directing the Respondent No.2 to acknowledge the liability to release the GST paid on the raised invoices of the completed work with reference to the said work Order bearing No.TCARDB/CBP/410/18-19 dated 27.02.2019 (ANNEXURE-'A2') Respondent No.2 and (ANNEXURE- 'C');. issued by (c) To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity." Writ Petition No.20211 of 2024: "WHEREFORE, it is humbly prayed that this Hon'ble Court may be pleased to:- (a) Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus, directing the Respondent No.1 to Respondent No.2 to acknowledge that the work contract is exclusive of GST rate and the consequential proceeding of escalated rate from 12% to 18% has Agreement No 103/2020-21, NO 104/2020-21, No 46/2020-21. dtd 23.10.2020, 02.11.2020 and 13.08.2020 to be borne by Respondent no.2, (ANNEXURE- A,B,C); vide and 1308 seso Work Order bearing No.EE:KNNL:DRP:SKP: WORK ORDER:/2020-21/1434 dated 23.10.2020, vide Work Order bearing - 5 - NC: 2025:KHC:15709 WP No. 20224 of 2024 C/W WP No. 20211 of 2024 No.EE:KNNL:DRP:SKP:WORK 02.11.2020 and vide No.EE:KNNL: DRP:SKP: WORK ORDER:/2020-21/1450 Work dated Order bearing ORDER:/2020-21/826 dated 13.08.2020 passed by Respondent No.2 (ANNEXURES - A1, B1 & C1 respectively); (b) Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus, directing the Respondent No.2 to release the difference of GST payment from 12% to 18% to the Petitioner at the earliest (ANNEXURE-'F to F2'); (c) Issue of writ of Mandamus or direction in the nature of writ of Mandamus directing the Respondent No.3 to acknowledge that the GST is to be levied @12% but not @18% on the said work contracts as the work completed prior to 01.01.2022; (d) Issue a Writ of Prohibition or a direction in the nature of Writ of Prohibition, directing the Respondent No.3, not to initiate further proceeding in issuance of the adjudication order bearing ref No. DCCT(Audit) 5.2/DGSTO.5/GSTADT(21-22)/Order /2023-24 from the Commercial Tax Department followed by an order dated 15.09.2023(ANNEXURE-'D'); (e) To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity." 2. Though several contentions have been urged by both sides in support of their respective claims, it is undisputed fact on - 6 - NC: 2025:KHC:15709 WP No. 20224 of 2024 C/W WP No. 20211 of 2024 the matter on record that the representation/letter/reminder at Annexures-D, D1, D2, D3 and D4 dated 10.04.2021, 24.05.2023, 25.05.2023, 05.07.2023 and 21.07.2023 respectively in Writ Petition No.20224 of 2024 and the representation/letter/reminder at Annexures-E, E1, E2, E3 and E4 dated 26.06.2023, 04.01.2024, 25.01.2024 respectively in Writ Petition No.20211 of 2024 addressed by the petitioner to respondent No.2 have not been considered by them even till today. 3. Under these circumstances, without expressing any opinion on merits/de-merits of the rival contentions, I deem it just and appropriate to disposed off these petitions directing respondent No.2 to consider and take appropriate decision and pass appropriate orders on the petitioner's representation at Annexures- D to D4 and Annexures-E to E4 respectively within a period of two months from the date of receipt of copy of this order. Liberty is also reserved in favour of the petitioner to submit additional representations, documents etc., which shall be considered by respondent No.2 who shall provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. - 7 - NC: 2025:KHC:15709 WP No. 20224 of 2024 C/W WP No. 20211 of 2024 Subject to the aforesaid direction, the petitions stand disposed off. Sd/- (S.R.KRISHNA KUMAR) JUDGE *bgn/- CT:VS List No.: 1 Sl No.: 37