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BS KUMAR SWAMY & OTHERS vs. THE STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S SUNIL DUTT YADAV
Pet. Counsel
D.r. Ravishankar
Naveen G S
Res. Counsel
K. Hemakumar
Jeevan J. Neralgi
Madanan R. Pillai

Petitioner / Applicant

BS KUMAR SWAMY & OTHERS

Respondent THE STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Jun 8, 2023
Order No.

WRIT PETITION NO. 2130 OF 2022 (T-RES) C/W WRIT PETITION NO. 3326 OF 2021 (T-RES) WRIT PETITION NO. 3355 OF 2021 (T-RES) WRIT PETITION NO. 9704 OF 2021 (T-RES)

Citation

2023(6) TAXREPLY 7556

Original Order
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ORDER

ORDER The petitioners in all these writ petitions have sought for identical reliefs at prayers (a) and (b). 2. It is pointed out by learned Senior Counsel Sri D.R. Ravishankar appearing on behalf of the petitioners that these petitions are to be disposed off in terms of the order passed in W.P. No. 9721/2019 and connected petitions disposed off on 11.04.2023. The operative portion of the said order in the aforesaid writ petitions at para-20 reads as hereunder:- "20. In the result, I pass the following:- ORDER (i) Petitions are hereby disposed of. (ii) The Respondents-State and other Govt agencies / Respondents who have entered into works contract with the Petitioners are issued the following directions / guidelines:- (a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners. (b) The payments received by the Petitioners pre-GST for such of the works executed before 01.07.2017 are to b....

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