9911796707
TMI Blog2024 (2) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... the Karnataka Goods and Services Tax Act (for short 'the Act') at Annexure-'J' and also the order at Annexure-'K'. The petitioner has also sought for issuance for writ of mandamus directing respondent No.2 to enter into a Supplementary Tender Agreement. 2. Learned counsel for the petitioner submits that non-payment of the Goods and Services Tax (GST), prejudices the interest of the petitioner insofar as the same would be an additional liability that was required to be borne by the petitioner and would eat into the profit margin that was made out while accepting the bid of the petitioner. The petitioner has relied on observations made in W.P. No. 9721/2019 and submits that the present petition may be disposed off on same terms. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculation of the tax difference on the contract value, concerned department/authority has to decide whether agreement needs to be changed or not. (j) A supplementary agreement may be signed with the Petitioners for the revised GST-inclusive work value for the Balance Work completed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same and taking note that the earlier order in MAS Constructions V. Hubbali Dharwad Smart City Pvt., Ltd., in W.P. No. 2084/2021 is passed on 22.09.2021 and has not been appealed against, the present petition requires to be disposed off in terms of the order passed in W.P. No. 9721/2019 as directed in paragraph No. 20 referred to above. 6. Accordingly, the pre-intimation notice at Annexure-'G', Summary of Show Cause Notice at Annexure-'H' and impugned order under Section 73(9) of the Act at Annexure-'J' as well as impugned order at Annexure-'K' are set aside and writ of mandamus is issued in terms of observations made in W.P. No. 9721/2019 as prayed for, at prayer-(e). 7. Accordingly, respondent No. 2 is directed to enter into necessary S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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