Returns — tax rulings

State of Karnataka v. Sudhanva Engineers and Builders

Where writ petitioner, a works contractor, sought directions to file returns or amended returns with relaxed penalty, interest or limitation based on reimbursement clause in contract, such contractual entitlement could not override mandatory GST statutory scheme, and no directions could be issued to relax statutory interest, penalty or limitation for filing returns or revised returns, thus impugned relief granted to petitioner by Single Judge was unsustainable GST: Where works contractor received contract pre-GST but invoices post- 01.07.2017 included GST at 12 percent and post-audit demand was raised at 18 percent, direction for reimbursement of GST liability including interest and penalty was enforceable only against employer and not against tax authorities or State, thus, impugned order was to be set aside to that extent

State of Karnataka v. Sudhanva Engineers and Builders

Karnataka High Court10 Jun 2026

For revenue

Office of Principal Commissioner GST and Central Excise v. R. Chandrashekar

Where contractors executing government works based on pre-GST tenders with tax-inclusive rates faced increased GST liability post- 01.07.2017, statutory liability to pay GST remained unaffected by reimbursement disputes with Employers, and no judicial direction could permit filing revised or amended returns, or waive penalty, interest or limitation, contrary to statutory provisions, thus directions easing such compliance were to be set aside GST: Where government contractors with pre-GST tax-inclusive contracts incurred additional GST liability on works/payments executed after 01.07.2017, direction to reimburse differential tax applied only to concerned Employers and not tax authorities, restricting liability and benefit of revised GST-inclusive recalculation solely to parties to contract and not extending to Revenue authorities