9911796707
TMI Blog2024 (9) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... TIONS, 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 LIMITED, AND OTHER [ 2023 (6) TMI 93 - KARNATAKA HIGH COURT] , where in the Co-ordinate Bench of this Court, has held ' The payments received by the Petitioners pre-GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime either under COT or VAT scheme as applicable.' The respondents are hereby directed to reimburse GST amount as indicated in the representations - The respondent / Department shall reimburse the said amount within a period of six weeks from the date of receipt of a cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regime wherein, GST is not paid by the Respondent-Employers but is levied and paid by the petitioner-Contractors to the GST department. c)pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice. 2. Heard Sri. Naveen G.S., learned counsel appearing for the petitioner, Sri S.H. Raghavendra, learned AGA appearing for respondents and Sri Tejas. V, learned counsel for respondent No.3 and have perused the material on record. 3. Learned counsel appearing for the petitioner submits that the prayer that is sought is to be allowed in the light of the law laid down by the Co-ordinate Bench in W.P.No.9721/2019 and connected cases disposed on 11.04.2023, where in the Co-ordinate Bench of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleted or to be completed as determined above and in case the revised GST-inclusive work value for the Balance Work, completed or to be completed after 01.07.2017, is more than the original agreement work value, the Petitioners 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 employers/Respondents within a period of 4 weeks from the date of receipt of a copy of this order, irrespective of whether they have complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g into force of Goods and Services Tax. If petitioner, who is a registered Civil Contractor has completed the tender work, respondent/Department being a service recipient is under bounden duty to reimburse GST amount of Rs. 2,16,51,903/- in terms of Section 13 of The Central Goods and Services Tax Act, 2017. It is also not in dispute that petitioner, who is a class-I contractor having rendered service, is under mandatory duty to pay GST amount to the department. Equally respondent/Department is under bounden duty to reimburse the GST amount. It is borne out from the records that since necessary payment at the petitioner's end the applicable GST being statutory requirement, the respondent/Department ought to have reimbursed 12% GST amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
