Differential GST on Pre-GST Works Contracts Reimbursable by State: Karnataka HC

Er. Roland S. Fernandes Vs Government of Karnataka (Karnataka High Court) The Karnataka High Court considered a writ petition filed by a Class-I registered civil contractor seeking a writ of mandamus directing the State to reimburse the differential Goods and Services Tax (GST) of Rs. 6,20,826.56, along with interest, arising from the introduction of the GST regime during the execution of a works contract. The petitioner had been awarded a contract for repairs and renovation of an existing building. During the subsistence of the contract, the GST regime came into effect on 1 July 2017, replaci...