High Court of Karnataka30 July 2026

Er. Roland S. v. Government of Karnataka

For assessee

WRIT PETITION NO. 105716 OF 2026 (GM-RES)

The ruling in brief

Where petitioner, a Class-I civil contractor, executed government works awarded before GST replacing VAT and paid differential GST arising from transition, petitioner acquired legal right to reimbursement of such differential tax, with State as recipient of works contract service being bound by earlier rulings to reimburse only differential attributable to GST introduction subject to due verification

Provisions considered

Section 142, read with section 9, 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.

The ruling in brief

Related rulings

Karnataka High Court31 Aug 2026

For assessee

Naganath Constructions v. Government of Karnataka

Where Class-I contractors executed civil works for State and incurred additional tax liability due to GST introduction, having remitted differential GST and with State benefiting from works, contractors acquired legal right to reimbursement, obligating State and its entities to promptly verify and reimburse differential GST confined to incremental liability arising from GST transition

CGST S.142

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Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer

Where petitioner operating duty-free airport outlets paid service tax on licence fees and conservancy charges under pre-GST regime and filed refund claims based on CESTAT ruling but were rejected as time-barred, following a binding Division Bench precedent in Union of India v. Flemingo Duty Free Shop (P.) Ltd., [2025] 174 processed with applicable interest

Karnataka High Court6 Aug 2026

Basayya v. Assistant Commissioner of Commercial Taxes

Where contractor executed works contracts spanning KVAT and GST regimes, with portions completed pre-GST but billed and GST paid post-GST without collection from employer, writ petition was to be disposed of in terms of operative portions of order passed in Chandrashekaraiah v. State of Karnataka [2024] 158 proceeding

Er. Roland S. v. Government of Karnataka

The ruling in brief

Provisions considered

Er. Roland S. v. Government of Karnataka

The ruling in brief

Provisions considered

Read the full analysis

Naganath Constructions v. Government of Karnataka

Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer

Basayya v. Assistant Commissioner of Commercial Taxes

Read the full analysis