9911796707
TMI Blog2024 (9) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... Y UNIVERSITY BELGAUM, THE DEPUTY COMMISSIONER BIDAR, THE CHIEF ENGINEER VIJAYAPURA, DEPUTY COMMISSIONER YADAGIR, ESTATE OFFICER UNIVERSITY OF HORTICULTURAL SCIENCE NEAR SEEMIKERE CROSS UDAYANAGIRI BAGALKOT, EXECUTIVE ENGINEER PUBLIC WORK DAVANAGERES THE HON'BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner: (By Sri. Naveen G.S., Advocate) For the Respondents: (By Sri. S.H. Raghavendra, AGA; Sri. Tejas V., Advocate for R-3) ORDER In this petition, petitioner seeks for the following reliefs: "(a) Issue a writ or such other order in the nature of mandamus directing the respondents to refund the differential GST amount (being the difference between GST and VAT) paid by the petitioner for each of the works contract/composite supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under KVAT regime and payments received by the Petitioners. (b) 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. (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 on the materials is to be arrived at and be set off as against the output GST, for those assessed under regular VAT. (h) Further, the "tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te within a period of 8 weeks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation 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 / decision passed / taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o reimburse GST amount as indicated in the representation dated 15.04.2023 vide Annexure-E.
iii) The respondent/Department shall reimburse the said amount within a period of six weeks from the date of receipt of copy of this order.
In the light of the issue standing answered, the petition deserves to succeed and the prayer that is sought for is to be allowed.
5. For the aforesaid reasons, the following:
ORDER
i. The petition is allowed.
ii. The respondents are hereby directed to reimburse GST amount as indicated in the representations at Annexures-C1 to C36 dated 21.06.2023.
iii. The respondent / Department shall reimburse the said amount within a period of six weeks from the date of receipt of a copy of this order. X X X X Extracts X X X X X X X X Extracts X X X X
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