High Court of Karnataka
Er. Roland S. Fernandes v. Government of Karnataka
For assessee
WRIT PETITION NO. 105717 OF 2026 (GM-RES)
High Court of Karnataka
WRIT PETITION NO. 105717 OF 2026 (GM-RES)
Where Class-I contractor executed pre-GST works contract for State and, due to GST implementation, incurred additional GST liability which was paid to authorities, contractor was legally entitled to reimbursement of GST-induced differential from State, as State benefitted from contract and consistent decisions require recipient to bear increased tax incidence subject to verification of claim
Section 9, read with section 142, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
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Karnataka High Court
Where a registered civil contractor executed pre-GST works and after GST rollout paid differential GST, as State received benefit of works post-GST implementation, contractor had enforceable right thereto, thus, recipient municipal authority was liable to reimburse GST-attributable differential subject to verification
Karnataka High Court
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Karnataka High Court
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