In Writ Petition No. 2130 of 2022 -KAR HC- Karnataka High Court directs calculation of works executed Pre-GST under KVAT Act based on guidelines issued in Sri Chandrashekaraiah case
Justice S Sunil Dutt Yadav [08-06-2023]

Read Order: Sri B S Kumar Swamy and Ors V. The State of Karnataka and Ors

Chahat Varma

New Delhi, July 6, 2023: The Karnataka High Court has disposed of the writ petition filed by Sri B S Kumar Swamy and others (petitioners), directing the State and other Govt agencies who have entered into works contract with the Petitioners, to calculate the works executed pre-GST (prior to 01.07.2017) under the Karnataka Value Added Tax Act, 2003 (KVAT Act) and payments received by the Petitioners, based on theguidelines laid down by the Karnataka High Court in Sri Chandrashekaraiah and Ors v. The State of Karnataka and Ors. [LQ/KarHC/2023/1597].

The petitioners in all these writ petitions had sought for identical reliefs.The counsel representing the petitioners had pointed out that the petitions should be disposed of in accordance with the order passed in W.P.No.9721/2019 and connected petitions, which were disposed of on 11.04.2023.

Accordingly, the respondents were directed to adhere to the guidelines given by the Karnataka High Court to address the tax burden faced by the petitioners under the KVAT Act.