2023 (7) TMI 290

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..... isposed off in terms of the order passed in SRI CHANDRASHEKARAIAH, M/S. GOVINDE GOWDA AND SONS, M/S. D.K. CONSTRUCTIONS, M/S. SRI AYYAPPA CONSTRUCTIONS, M/S. ANNAPOORNESHWARI CONSTRUCTIONS, M/S. BHOOMIKA BUILDERS, VERSUS THE STATE OF KARNATAKA, THE UNION OF INDIA, THE GOODS AND SERVICES TAX COUNCIL, PRINCIPAL COMMISSIONER OF CENTRAL TAX, COMMISSIONER OF COMMERCIAL TAXES, CAUVERY NEERAVARI NIGAMA L .....

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..... an R. Pillai, CGC For R2 TO R4 R6; Notice TO R11 TO R61 Are Dispensed With) SRI Amit Anand Deshpande, Advocate For R4, R6 R8) ORDER The petitioners in all these writ petitions have sought for identical reliefs at prayers (a) and (b). 2. It is pointed out by learned Senior Counsel Sri D.R. Ravishankar appearing on behalf of the petitioners that these petitions are to be disposed .....

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..... T scheme as applicable. (c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works. (e) Deduct the KVAT amount from those materials and the service tax, if applicable. (f) Add the applicable GST on those items. (g) Input Credit .....

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..... titioners are to be paid /reimbursed, as the case may be, the differential tax amount by the concerned employer; so also, in case payments for works completed pre-GST are made post-GST, the concerned employer has to pay or reimburse, as the case may be, the differential tax amount, to the Petitioners. (iii) Petitioners are directed to submit comprehensive representations to the respective em .....

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..... ulation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation. (vi) The GST authorities are also directed not to take precipitative action against the Petitioners for a period of 6 months from the date of receipt of a copy of this order. (vii) Liberty is reserved in favour of the petitioners to challenge any order / deci .....

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