Mycon Construction Limited Vs State of Karnataka (Karnataka High Court)
Karnataka High Court held that works contract entered with State and other Government agencies needs to calculate works executed Pre-GST under KVAT regime and Post-GST. Thus, reimbursement/ refund is to be granted for differential tax liability taking into account Pre-GST and Post-GST tax liability.
Facts- The petitioner has preferred the present writ praying to 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 executed by the petitioner, as per the representations dated 12.06.2023 and dated 24.07.2023 given by the petitioner to respective respondent – employers. The issue in the lis is with regard to refund of GST. The controversy is, what schedule of rates is made applicable in the contracts entered into between the petitioner and the statutory departments.
Conclusion- The petitioner in the case at hand being similarly circumstanced is entitled to the same relief that is granted by the co-ordinate bench. This, in fact, had been granted at an earlier point in time. The matter was then moved contending that no notice was issued or the respondents were not heard. Therefore, the matter was restored on the score that it would run in violation of principles of natural justice. Now the respondents are heard in the matter.
