- 1 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT APPEAL NO. 1587 OF 2023 (T-RES) C/W WRIT APPEAL NO. 1599 OF 2023 (T-RES) WRIT APPEAL NO. 1638 OF 2023 (T-RES) WRIT APPEAL NO. 1647 OF 2023 (T-RES) WRIT APPEAL NO. 25 OF 2024 (T-RES) IN W.A. No. 1587/2023 BETWEEN: 1. OFFICE OF PRINCIPAL COMMISSIONER Digitally GST AND CENTRAL EXCISE MYSURU signed by THIRD FLOOR, GST BHAVAN SRIDEVI S S1 AND S2, VINAYA MARGA Location: High Court SIDDHARTHA NAGAR of Karnataka MYSURU-570011 2. THE GOODS AND SERVICES TAX COUNCIL JANPATH CONNAUGHT PLACE NEW DELHI-110001 (REP. BY SPECIAL SECRETARY) 3. THE UNION OF INDIA MINISTRY OF FINANCE - 2 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS NEW DELHI-110001 (REP. BY ITS SECRETARY) 4. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO. 1, QUEEN'S ROAD VASANTHNAGAR BENGALURU-560001 …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. SRI R. CHANDRASHEKAR SON OF N.RAMAIAH AGED ABOUT 63 YEARS RESIDING AT NO. 537/1 K.R. PURAM HASSAN-573201 2. SRI S. SHIVAKUMAR S/O SRI P. SUBRAMANI AGED ABOUT 42 YEARS RESIDING AT ASHIWAD I MAIN GOPALA RANGANATHA EXTENSION SHIMOGA-577201 3. SRI RAMAKRISHNA

SON OF BILIGOWDA AGED ABOUT 61 YEARS RESIDING AT KADALUR VILLAGE AND POST MADDUR TALUK MANDYA DISTRICT-571433 4. SRI K.R. MAHESHA SON OF RAMAKRISHNA AGED ABOUT 41 YEARS - 3 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS RESIDING AT KADALUR VILLAGE AND POST MADDUR TALUK MANDYA DISTRICT-571433 5. M/S SIDDARAMAIAH AND CO A PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER SIDDARAMAIAH SON OF BASAVEGOWDA AGED ABOUT 64 YEARS RESIDING AT NO. 35, AJJIMANE 2ND CROSS, ALAHALLI MANDYA-571401 6. SRI D.T. SIDDAPPA S/O THAMMAIAH AGED ABOUT 61 YEARS RESIDING AT NO. 1296, 2ND CROSS NEHRU NAGAR, MANDYA CITY MANDYA-571401 7. SRI P. MASTI GOWDA S/O KARIGOWDA AGED ABOUT 59 YEARS RESIDING AT NO. 66 PURADAKOPPALU VILLAGE MANDYA TALUK MANDYA DISTRICT-571416. 8. SRI G.H. PUTTASWAMY GOWDA S/O H. HOMBEGOWDA AGED ABOUT 47 YEARS R/AT NO. 6, GANGAWADI VILLAGE HONAKERE HOBLI G. MALLIGERE POST NAGAMANGALA TALUK MANDYA DISTRICT-571416. - 4 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 9. M/S A.B.B CONSTRUCTIONS A PARTNERSHIP FIRM REPRESENTED BY A B BASAVARAJU OFFICE AT AGASANAPURA VILLAGE MALAWALLI TALUK MANDYA DISTRICT-571475. 10. SIR Y.S. YOGANANDA S/O Y K SIDDEGOWDA AGED ABOUT 45 YEARS R/AT NO. 220, YALACHENAHALLI VILLAGE BANNUR HOBLI, T NARASIPURA TALUK MYSURU DISTRICT-571101. 11. SRI MANJUNATHA S/O NARASEGOWDA

AGED ABOUT 63 YEARS R/AT NO. 22/3, BASAVANAGUDI ROAD NEAR WATER TANK K R PETE TALUK MANDYA DISTRICT-571426. 12. SRI R GOVINDEGOWDA S/O RAMEGOWDA AGED ABOUT 44 YEARS R/AT NO. RAMA MANDIRA STREET ANDRAHALLI SRIRANGAPATNA TALUK MANDYA DISTRICT-571415. 13. SRI ASHOKA S S/O SATHYANANDA S AGED ABOUT 29 YEARS R/AT NO. 207, 2ND STAGE NEETHI MARGA, SIDDHARTHA NAGAR MYSURU-570011. - 5 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 14. SRI V.T. DINESH KUMAR S/O LATE V.M THIMMAIAH AGED ABOUT 53 YEARS R/AT PUMP HOUSE ROAD KUSHAL NAGARA-571234. 15. SRI P.B. KARI GOWDA S/O LATE BETTE GOWDA AGED ABOUT 45 YEARS R/AT NO. 686, 9TH MAIN 10TH CROSS, 1ST STAGE, VIJAYANAGAR, MYSORE-570017. 16. SRI C KARI GOWDA SO CHIKKA BOREGOWDA NO. 46, VENKATALINGAIAH BADAVANE OPP MYSORE DAIRY SIDDARTHANAGAR MYSORE-570011 17. SRI N.S. JAGANNATH S/O SRINIVASA N T AGED ABOUT 48 YEARS R/AT NO. 22, 6TH MAIN GOKULAM, 2ND STAGE VV MOHALLA, MYSORE-570002 18. SRI K.V. CHINNAIAH S/O VENKATASUBBAIAH NO. 274, A BLOCK 3RD STAGE, VIJAYANAGARA MYSORE-570017 19. SRI THAMMANNA S/O LATE DASA AGED ABOUT 72 YEARS R/AT KURIDODI VILLAGE - 6 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS KADALUR POST, MADDUR TALUK MANDYA DISTRICT-571433 20. SRI ANANDA N S S/O LATE SANNE GOWDA AGED 43 YEARS R/AT BGS LAYOUT, BEHIND SRS OPP KUTAMMA TEMPLE

HOOTAGALLI, MYSORE – 570018 21. SRI C ASHOK S/O LATE C S CHIKKARAMEGOWDA AGED 40 YEARS NO.118, CHINNAKURALI PANDAVAPURA TALUK MANDYA DISTRICT - 571455 22. M/S CPC CONSTRUCTIONS OFFICE AT NO. 1023, FLAT NO.107 SHNTIGRAMA APARTMENTS JAYALAKSHMI VILASA ROAD CHAMARAJA MOHALLA LAKSHMIPURAM MYSORE - 570 005 (REPRESENTED BY ITS MANAGING PARTNER SRI H B CHANDRASHEKARAPPA) 23. SRI H.B. CHANDRASHEKARAPPA S/O LATE H.B. BASAPPA AGED 76 YEARS R/AT MANASA NILAYA KRISHNA NAGAR EXTENSION PANDAVAPURA MANDYA DISTRICT - 571455 24. M/S B.N.M CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER - 7 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS SRI MANJUNATHA S/O NARASEGOWDA AGED 63 YEARS R/AT NO.22/3, BASAVANAGUDI ROAD NEW WATER TANK, K.R.PETE TALUK MANDYA DISTRICT - 571426 25. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU - 560 001 (REP BY ADDL CHIEF SECRETARY) 26. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU - 560 009 27. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISIONAL VAT SHESHADRI IYER BUILDING DEEWANS ROAD, K.R.MOHALLA MYSURU - 570024 28. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-240, SHARADA SAMUDAYA BHAVAN SHANKAR MUTT ROAD, HASSAN - 573 201 29. EXECUTIVE ENGINEER PWD AND IWTD, HASSAN DIVISION HASSAN - 573 201 30. KARNATAKA STATE POLICE HOUSING AND

INFRASTRUCTURE DEVELOPMENT - 8 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS CORPORATION LIMITED HASSAN DIVISION OPPOSITE JAYASHREE NURSING HOME K.R.PURA, HASSAN - 573 201 REPRESENTED BY ITS MANAGING DIRECTOR 31. KARNATAKA CO-OPERATIVE MILK PRODUCERS FEDERATION LIMITED K M F COMPLEX DR M.H. MARIGOWDA ROAD BENGALURU - 560029 REPRESENTED BY DIRECTOR (ENGINEERING) 32. KOLAR CHIKKABALLAPUR DISTRICT CO-OPERATIVE MILK PRODUCERS SOCIETY UNION LIMITED OFFICE AT KOLAR DAIRY PREMISES NH-4, PUTTUR POST, KOLAR - 563102 REPRESENTED BY MANAGING DIRECTOR 33. KARNATAKA STATE ROAD TRANSPORT CORPORATION SHANTHINAGAR, BENGALURU - 560027 REPRESENTED BY MANAGING DIRECTOR 34. KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY 8, MSB-1, 6TH AND 7TH FLOOR, CUNNINGHAM ROAD BENGALURU - 560052 REPRESENTED BY ITS EXECUTIVE ENGINEER 35. EXECUTIVE ENGINEER PWP AND IWTD, SHIMOGA DIVISION SHIMOGA - 577201 - 9 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 36. THE EXECUTIVE ENGINEER P W P AND I W T DEPARTMENT RAMANAGARA DIVISION RAMANAGARA - 562159 37. EXECUTIVE ENGINEER PWP AND IWTD MANDYA – 571401 38. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION NO.13/4, 4TH FLOOR C M C BUILDING NRUPATUNGA ROAD BENGALRUU - 560 001. 39. DISTRICT URBAN DEVELOPMENT CELL DEPUTY COMMISSIONERS OFFICE MANDYA MANDYA DISTRICT - 571401

REPRESENTED BY DEPUTY COMMISSIONER. 40. AGRICULTURE PRODUCE MARKETING COMMITTEE MANDYA - 571 401 REPRESENTED BY SECRETARY 41. EXECUTIVE ENGINEER PWP AND IWTD, MYSURU - 570 004 42. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED KABINI CANAL DISTRIBUTORY DIVISION T.NARASIPURA - 571 124. - 10 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 43. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED V.C.DIVISION MANDYA - 571 401 44. DEPUTY COMMISSIONER CHAMARAJANAGAR DISTRICT CHAMARAJANAGAR - 571 313 45. EXECUTIVE ENGINEER PWP AND IWTD HASSAN DIVISION HASSAN - 573 201. 46. EXECUTIVE ENGINEER PWP AND IWTD, CHAMARAJANAGAR DIVISION, CHAMARAJANAGAR - 571 315 47. EXECUTIVE ENGINEER PWP AND IWTD, BENGALURU DIVISION, BENGALURU - 560 001 48. EXEUCTIVE ENGINEER P.R.E. DIVISION, MANDYA - 571 401 49. EXECUTIVE ENGINEER PWP AND IWTD, SPECIAL DIVISION HUNSUR, HUNSUR - 571 105 50. EXECUTIVE ENGINEER PWP AND IWTD, MADIKERI - 571 201 - 11 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 51. EXECUTIVE ENGINEER PWD SPECIAL DIVISION, HUNSUR - 571 105 52. EXECUTIVE ENGINEER RDPR, MANGALURU DIVISION, MANGALURU - 575 001 53. EXECUTIVE ENGINEER RDPR, MYSURU DIVISION, MYSURU - 570 004 54. CHIEF PROJECT OFFICER STATE HIGHWAY DEVELOPMENT PROJECT, BENGALURU - 560 001 55. THE COMMISSIONER MYSURU CITY CORPORATION,

NEW SAYACHI RAO ROAD, MYSURU - 570 024 56. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, MYSURU - 570 004 57. THE EXECUTIVE ENGINEER ZILLA PANCHAYATH MYSORE - 570 004. 58. EXECUTIVE ENGINEER CADA NO.2, 2 DIVISION, MYSORE - 570 024 59. EXECUTIVE ENGINEER RDPR, - 12 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS MANDYA DIVISION, MANDYA - 571401 …RESPONDENTS (BY SRI NAVEEN G.S., ADVOCATE FOR R-1 TO R-24 & SRI ADITYA VIKRAM BHAT, AGA FOR R-25 TO R-59) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGMENT DATED 11.04.2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HONBLE COURT IN W.P. No. 19067/2019 & ETC. IN W.A. NO. 1599/2023 BETWEEN: 1. THE COMMISSIONER OF CENTRAL TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF GST AND ] CENTRAL EXCISE VINAYA MARGA SIDDARTHANAGAR MYSORE-570011 2. THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 REPRESENTED BY ITS SECRETARY 3. THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGT PLACE NEW DELHI-110001 (REP BY SPECIAL SECRETARY) 4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUENS ROAD - 13 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS VASANTHNAGAR BENGALURU-560001 …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. C.A. RAMU S/O ANKEGOWDA AGED ABOUT 53 YEARS R/A CHINNAKURALI

PANDAVAPURA TALUK MANDYA DISTRICT-571425 2. K R SANTHOSH S/O RAJEGOWDA AGED ABOUT 38 YEARS R/A NO.8, BLOCK NO.21 BEML LAYOUT, SRIRAMAPURA II STAGE MYSORE-570023 3. ARVIND KUMAR S/O BETTEGOWDA AGED ABOUT 39 YEARS R/O PURADAKOPPALU MUDDAGANDUR POST MANDYA-571416 4. BETTEGOWDA S/O SINGRIGOWDA AGED ABOUT 69 YEARS R/A PURADAKOPPALU MUDAGANDUR POST MANDYA-571416 5. C. ANANTHA KUMAR S/O LATE CHAMEGOWDA AGED ABOUT 63 YEARS - 14 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS VADAGERE VILLAGE GOWDAHALLI POST YELANDUR TALUK CHAMARAJANAGARA DISTRICT-571515 6. M/S P. DASHARATHARAMA REDDY A PARTNERSHIP FIRM HAVING OFFICE AT KRISHNA COMPLEX NO.14, SBI ROAD BENGALURU-560001 REPRESENTED BY MANAGING PARTNER P KRISHNA REDDY 7. M/S P.B.I CONSTRUCTION COMPANY BANDAR ROAD BHATKAL-581320 REPRESENTED BY ITS MANAGING PARTNER P.B. IBRAHIM 8. M/S MOHAND DAS V RAJANI A PARTNERSHIP FIRM HAVING OFFICE AT WARD No.2B BEHIND LEELASHAH DARMASHALA ADIPURA KUTCH GUJARAT - 370205 (REP. BY ITS MANAIGING PARTNER MAHADEV MOHANDAS RAJANI) 9. MAHADEV MOHANSDAS RAJANI S/O RAJANI MOHANDAS AGED ABOUT 52 YEARS R/AT PLOT No.104 WARD No.2B, GANDHIDAM KUTCH, GUJARAT - 370205 10. B.S. ASHOK S/O SHETTI GOWDA AGED ABOUT 49 YEARS - 15 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS R/AT No.8, MADAR TERESA ROAD VIDYANAGAR HASSAN - 573135

11. S.N. NAVEEN KUMAR S/O D. NANJEGOWDA AGED ABOUT 43 YEARS R/AT No.108 NAVEEN NILAYA GAYATHIR EXTENSION BEHIND GOVERNMENT HOPSITAL CHANNARAYAPATNA HASSAN-573116 12. IBRAHIM KALLATARA PARTNER M/S CONCORD CONSTRUCTIONS A PARTNERSHIP FIRM OFFICE AT A-406 CASA GRANDE ATTAVAR MANGALORE-575001 13. THE STATE OF KARNATKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU-560001 (REP. BY ADDITIONAL CHIEF SECETARY) 14. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGWE KARYALAYA 1ST MAIN ROAD GANDHINAGAR BENGALURU-560009 15. EXECUTIVE ENGINEER PROJECT DIVISION - 16 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS RDPR PROJECT RDPR MANDYA-571401 16. EXECUTIVE ENGINEER KRRDA PROJECT DIVISION MANDYA-571401 17. EXECUTIVE ENGINEER KDPR PROJECT DIVISION N.R. MOHALLA MYSORE-570007 18. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED NO.2, VARUNA CANAL PROJECT DIVISION MYSORE-570 007 19. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION (PRE) DIVISION KUVEMPUNAGAR MYSORE-570 023 20. EXECUTIVE ENGINEER KPW AND IWTD DIVISION MYSORE DIVISION MYSORE-570 007 21. EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT AGENCY MYSORE DIVISION MYSORE-570 00 22. SUPERINTENDENT MYSORE URBAN DEVELOPMENT AUTHORITY MYSORE-570 00 - 17 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023

HC-KAR AND 2 OTHERS 23. EXECUTIVE ENGINEER POSTAL CIVIL DIVISION, BENGALURU-560 0 24. EXECUTIVE ENGINEER KARNATAKA STATE ROAD TRANSPORT CORPORATION, SHANTHINAGAR, BENGALURU-560027. 25. EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, NO.13/4, 4TH FLOOR, CFC BUILDING, NRUPATHUNGA ROAD, BENGALURU-560 001. 26. EXECUTIVE ENGINEER PWP AND IWTD, RAMANAGARA DIVISION, RAMANAGARA-562 159. 27. EXECUTIVE ENGINEER PWP AND IWTD, MYSORE DIVISION, MYSORE-570 007. 28. EXECUTIVE ENGINEER RURAL WATER SUPPLY AND SANITATION DIVISION, CHAMARAJANAGARA DIVISION, SHANKARAPURA EXTENSION, CHAMARAJANAGARA-571 515. 29. EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION, (PRE) CHAMARAJANAGARA-571 515. - 18 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 30. EXECUTIVE ENGINEER CADA NO.2, MYSORE-570 007. 31. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, K.R.S.M. AND M.I.P. DIVISION, 111 MALAVALLI-571 404. 32. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA NIYAMITHA KABINI RESERVOIR DIVISION H.D. KOTE-571 114. 33. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA NIYAMITHA KABINI CANAL DIVISION KOLLEGALA-571 440. 34. EXECUTIVE ENGINEER NATIONAL HIGH WAY, PWP AND IWTD, K.R. CIRCLE, BENGALURU-560 001. 35. EXECUTIVE ENGINEER PWP AND IWTD RAICHUR-584 101. 36. CHIEF ENGINEER KRDCL, BENGALURU-560 001. 37. EXECUTIVE ENGINEER PORT AND FISHERIES DIVISION, UDUPI-574 118. 38. COMMISSIONER

CITY CORPORATION, BELAGAVI - 590 001. - 19 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 39. EXECUTIVE ENGINEER, PIU STATE HIGHWAY DEVELOPMENT LIMITED GROUND FLOOR PWP ANNEXE BUILDING K.R.CIRCLE, BENGALURU - 560 001. 40. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA NIYAMITHA NO.1, HLBC DIVISION, CHANNARAYAPATNA - 573 201 41. EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION MYSORE - 570 007. 42. EXECUTIVE ENGINEER PWP AND IWTD HASSAN DIVISION HASSAN - 573 201 43. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM NIYAMITHA HARANGI CANAL DIVISION SALIGRAMA K R NAGAR TALUK MYSORE DISTRICT - 570025. 44. DEPUTY CONSERVATOR OF FOREST AND EXECUTIVE DIRECTOR SRI CHAMARAJANAGAR ZOOLOGY GARDEN MYSORE - 570010. 45. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISON VISHVESHWARANAGAR HUBLI - 580 009 - 20 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 46. CHIEF ENGINEER NATIONAL HIGHWAY PWP AND IWTD K R CIRCLE BENGALURU - 560 001 47. COMMISSIONER MANGALORE CITY CORPORATION MANGALORE - 574142 …RESPONDENTS (BY SRI NAVEEN G.S., FOR R-1 TO R-12 & SRI ADITYA VIKRAM BHAT, AGA FOR R-13 TO R-47) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGEMENT DATED 11/04/2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN W.P. NO.30107/2019 & ETC. IN W.A. NO. 1638/2023 BETWEEN:

1. THE PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE, MYSURU THIRD FLOOR GST BHAVAN S1 AND S2 VINAYA MARGA SIDDHARTHA NAGAR MYSURU - 570 011. 2. THE SUPERINTENDENT OF CENTRAL TAX, GST S1 AND S2 VINAYA MARGA SIDDHARTHA NAGAR MYSURU - 570 011. - 21 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 3. THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI - 110 001 (REPRESENTED BY ITS SECRETARY) 4. THE GOODS AND SERVICES TAX COUNCIL JANAPATH CONNAUGHT PLACE, NEW DELHI - 110 001 REPRESENTED BY ITS SPECIAL SECRETARY. 5. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX No.01, QUEEN'S ROAD VASANTHNAGAR BANGALORE - 560 001. …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. SRI CHANDRASHEKARAIAH S/O LATE B.L. RAMAIAH AGED ABOUT 68 YEARS 746/E, 6TH CROSS, 13TH MAIN SARASWATHIPURAM MYSURU - 570 009. 2. M/S GOVINDE GOWDA AND SONS REPRESENTED BY SRI G. ASHOK, PARTNER S/O SRI GOVINDE GOWDA AGED ABOUT 53 YEARS #57, 8TH MAIN, 3RD BLOCK JAYALAKSHMIPURAM MYSURU - 570 012. - 22 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 3. M/S D.K. CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER SRI DASHARATH. K S/O MR. KRISHNAPPA AGED ABOUT 43 YEARS NO .892, No.893, CH NO.41, SHANKALA NIVAS KANTHARAJURS ROAD LAKSHMIPURAM MYSURU 570 004. 4. SRI MAHABALESHWARA BAIRY S/O VENKATARAMANA BAIRY AGED ABOUT 64 YEARS

NO.1398, 3RD MAIN VIJAYANGARA 2ND STAGE MYSURU - 570 017. 5. SRI MAHADEVA S/O SIDDAPPA AGED ABOUT 56 YEARS No.2617, MAHESHWARA NILAYA D F O OFFICE ROAD KOLLEGAL - 571 440. 6. M/S SRI AYYAPPA CONSTRUCTIONS REPRESENTED BY ITS PARTNER SRI U.V.R. ANJANEYULU S/O U.V. SUBBA RAO AGED ABOUT 56 YEARS PLOT NO.1023, FLAT NO.403 SRISTI SALIGRAMA JAYALAKSHMI VILAS ROAD CHAMARAJAPURAM MYSURU -570 005. - 23 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 7. SRI N. NANDISH S/O NANJUNDIAHA AGED ABOUT 42 YEARS No.42, MAYURA ROAD KERGALLI MAIN ROAD R.T. NAGARA, MYSURU - 570 023 8. SRI M. NATARAJ SON OF LATE K. MUTHUSHETTY AGED ABOUT 57 YEARS No.68, 1ST CROSS NIMISHAMBA LAYOUT KUVEMPUNAGARA MYSURU - 570 023. 9. SRI D.P. KRISHNA KUMAR S/O D.R. PUTTASWAMY GOWDA AGED ABOUT 55 YEARS 3RD CROSS, KIKKERI ROAD BASAVESHWARANAGAR K.R. PET TOWN - 571 426. 10. SRI MRUDUL B.C. S/O CHANDRASHEKARAIAH AGED ABOUT 33 YEARS No.746/E, 13TH MAIN 6TH CROSS, NEW SARASWATHIPURAM MYSURU - 570 023. 11. SRI NAKUL B.C. S/O CHANDRASHEKARAIAH AGED ABOUT 35 YEARS No. 746/E, 13TH MAIN, 6TH CROSS NEW SARASWATHIPURAM MYSURU - 570 023. - 24 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 12. SRI APPADURAI C S/O CHINNARAJ SHETTY AGED ABOUT 54 YEARS 7A/660, MALLIKARJUNA NILAYA, RAJEEVNAGAR,KOLLEGAL CHAMARAJANAGAR - 571 313.

13. SRI G.L. LAKSHME GOWDA S/O LINGEGOWDA AGED ABOUT 54 YEARS GOWDALLI, T.M. HOSUR POST S.R. PATNA TALUK MANDYA DISTRICT - 571 806. 14. SRI M SRINIVASULU REDDY S/O M RAMA REDDY AGED ABOUT 61 YEARS No. 242, 12TH CROSS B BLOCK, J.P. NAGARA MYSURU - 570 031. 15. SRI N. SIDDU S/O NINGAIAH AGED ABOUT 50 YEARS No.429, SHIVARATHRESHWARA NAGARA BANNIMANTAPA MYSURU - 570 021. 16. SRI P.K. KRISHNARAJU S/O T. KRISHNA AGED ABOUT 38 YEARS MIG-1, 6TH MAIN 1ST STAGE, HEBBAL MYSURU - 570 016. 17. M.S. REVANNA S/O SHIVANNA - 25 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS AGED ABOUT 67 YEARS NO 812, 8TH MAIN C BLOCK, VIJAYANAGARA 3RD STAGE MYSURU - 570 017. 18. SRI K.S. MANJUNATHA S/O K. SHIVAPPA AGED ABOUT 40 YEARS NO.10/1, F4/4 VINAYAKA ENCLAVES BEHIND JSS HIGH SCHOOL D BLOCK, J P NAGARA MYSURU - 570 031. 19. M/S ANNAPOORNESHWARI CONSTRUCTIONS REPRESENTED BY ITS PARTNER M.S REVANNA S/O SHIVANNA AGED ABOUT 67 YEARS No. 812, 8TH MAIN, C BLOCK VIJAYANAGARA 3RD STAGE MYSURU - 570 017 20. M/S BHOOMIKA BUILDERS PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SRI N.T. KRISHNA MURTHY S/O N.T. THEERTHAGIRI GOWDA No. 415, 8TH MAIN, 7TH CROSS K.C. LAYOUT, MYSURU - 570 011 21. SRI B.G. ARAVIND S/O GURUMURTHY B G AGED ABOUT 34 YEARS No. 23, 4TH MAIN, VIDYAGIRI LAYOUT NAGARABHAVI, BENGALURU - 560 072 - 26 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023

WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 22. SRI UMESH N S/O NARAYANA SWAMY AGED ABOUT 44 YEARS No. 34, HUNDAVADI ANANDURU ELVALA HOBLI MYSURU - 571 130 23. SRI NAGARAJU S/O NAGARAJU AGED ABOUT 37 YEARS #A 12, 5TH MAIN ROAD YADAVAGIRI MYSURU - 570 020 24. SRI H.S. GIRISH S/O S.D. SHIVARUDRAPPA AGED ABOUT 43 YEARS No.15, SHIVASHANTHI NILAYA 80 FT ROAD KANAKADASANAGARA DATTAGALLY MYSURU - 570 030 25. SRI S YOGESH S/O M P SIDDAIAH AGED ABOUT 42 YEARS NO.66, CH 80, GOLLAGERI CHAMARAJAMOHALLA MYSURU - 570 024 26. SRI K SIDDAPPA S/O MALLAIAH AGED ABOUT 68 YEARS A 12, V MAIN, YADAVAGIRI MYSURU - 570 020 - 27 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 27. SRI VENKATACHALAPATHI S/O V VENKATESH AGED ABOUT 68 YEARS No.23, BAIRAWESHWARA NAGARA HEBBAL 1ST STAGE MYSURU - 570 016 28. SRI P VENKATASUBBAIAH S/O P VENKATAIAH AGED ABOUT 56 YEARS No.228, "SRI VENKATADRI" 1ST STAGE, NIVEDITHA NAGARA MYSURU - 570 022 29. SRI NAGARJUNA P S/O VENKATASUBBAIAH AGED ABOUT 27 YEARS NO 228, SRI VENKATADRI 1ST STAGE NIVEDITHA NAGARA MYSURU-570022 30. SRI VENKATAPPA C S/O CHIKKARANGE GOWDA AGED ABOUT 58 YEARS, 165/J, 6TH MAIN, ALANAHALLI LAYOUT T N PURA MAIN ROAD MYSURU-570011 31. SRI S JAYAKUMAR S/O M K SHIVANANJEGOWDA AGED ABOUT 48 YEARS NO 11, 4TH CROSS, 4TH MAIN NANDHINI BADAVANE 1ST STAGE, ALANAHALLI MYSURU-570011 - 28 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023

C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 32. SRI B K DINESH S/O B KALAIAH AGED ABOUT 50 YEARS NO 533, 9TH CROSS VINAYAMARGA SIDDHARTHANAGARA MYSURU-570011 33. SRI A R RAGHU S/O A N RAMALINGU AGED ABOUT 51 YEARS NO 25, AKKI HEBBALU K R PET TALUK-571605 34. M/S YVR CONSTRUCTIONS PROPRIETOR SRI Y VENKATARAMANA S/O PULLAIAH AGED ABOUT 42 YEARS NO 17, 1ST MAIN ROAD OMKAR LAYOUT J P NAGAR MYSURU-570031 35. SRI CHANDRAGIRI MURALI S/O VENKAIAH AGED ABOUT 49 YEARS NO 16, SBM COLONY, WARD NO.64, NEAR CANARA BANK , SRIRAMPURA MYSURU-570023 36. SRI K NAGARAJA S/O KEMPAPPA AGED ABOUT 61 YEARS NO 1019, 5TH MAIN, 11TH CROSS - 29 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS E AND F BLOCK , RAMAKRISHNANAGARA MYSURU-570022 37. SRI K T RAVI S/O K B THAMMANNA GOWDA AGED ABOUT 52 YEARS NO.K.T. 159/100, MARIGOWDA LAYOUT 3RD CROSS MANDYA -571401 38. SRI S RAJASHEKAR S/O C SHIVASHANKARAPPA AGED ABOUT 59 YEARS D.NO.34, HIG , 1ST MAIN A AND B BLOCK RAMAKRISHNANAGARA MYSURU-570022 39. SRI R MANJUNATH SON OF LATE RUDRAIAH AGED ABOUT 56 YEARS RESIDING AT DHARANI 8TH CROSS, JOGIMATTI ROAD CHITTRADURGA - 577501 40. SRI A N SWAMY S/O NANJACHARI No.231, CHAMANAHALLI BANNRU HOBLI T NARASIPURA TALUK MYSORE DISTRICT - 571101 41. M/S K.T.R. CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER K.T.RAVI - 30 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023

C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS S/O LATE K.B.THAMMANNAGOWDA AGED ABOUT 52 YEARS GROUND FLOOR, NO.484 A AND B BLOCK, CHITRABANU ROAD, KUVEMPUNAGARA MYSURU-570 023. 42. SRI DHANAJAYA M AGED ABOUT 37 YEARS, S/O MARISWAMI N DOOR NO.1899, 1ST CROSS SEEBAIAH ROAD, DEVARAJA MOHALLA, MYSURU-570 001. 43. SRI H S ARUNKUMAR AGED ABOUT 46 YEARS S/O H.N.SHANKAR GOWDA NO 275/1, HALAHALLAI MAIN ROAD MANDYA-571 401 44. SRI L RANGAREDDY AGED ABOUT 73 YEARS S/O L PEDDA RANGA REDDY No.3078, 12TH CROSS R.P.ROAD, NANJANGUD-571 301 45. SRI P SUBRAMANI AGED ABOUT 68 YEARS S/O PONNUSWAMY AASHIRVAAD 1ST MAIN RANGANATHA EXTENSION GOPALA, SHIVAMOGGA-577 201 46. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR VIDHANA SOUDHA - 31 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS BENGALURU-560 001 (REP BY ADDL CHIEF SECRETARY) 47. COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD GANDHINAGAR BENGALURU-560 009 48. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISIONAL VAT SHESHADRI IYER BUILDING DEEWANS ROAD, K R MOHALLA MYSURU-570 024 49. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION TUMKUR - 572 101 50. THE COMMISSIONER MYSURU CITY CORPORATION NEW SAYYAJI RAO ROAD MYSURU - 570024 51. THE EXECUTIVE ENGINEER MYSURU URBAN DEVELOPMENT AUTHORITY (MUDA) CHAMARAJAPURAM MYSURU-570005

52. THE EXECUTIVE ENGINEER PWP AND I W T DEPARTMENT, MYSURU DIVISION MYSURU - 570010 - 32 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 53. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION KUVEMPUNAGAR, MYSURU - 570023 54. THE EXECUTIVE ENGINEER PWP AND IWT DEPARTMENT SPECIAL DIVISION HUNSUR MYSURU DISTRICT - 571105 55. TH EXECUTIVE ENGIENEER KARNATAKA PUBLIC WORKS PORTS AND INLAND WATER TRANSPORT DEPARTMENT (PWP AND IWT DEPARTMENT) VIDYANAGAR, B.M. ROAD MANDYA - 571401 56. CHIEF OFFICER TOWN PANCHAYATH VIRAJPET - 571218 57. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, IRRIGATION SOUTH, GOKULAM 4TH STAGE MYSURU-570002 58. CHIEF DEVELOPMENT OFFICER AND CHIEF ENGINEER KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD No.49, EAST WING, 4TH AND 5TH FLOOR KHANIJA BHAVAN, RACE COURSE ROAD BENGALURU - 560 001 - 33 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 59. THE CHIEF ENGINEER KARNATAKA HOUSING BOARD 3RD FLOOR, CAUVERY BHAVAN K.G.ROAD, BENGALURU-560001 60. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION NO.14/3, 4TH FLOOR ARAVIND BHAVAN N T ROAD, NEAR K R CIRCLE BENGALURU-560001 61. THE EXECUTIVE ENGINEER KPWP AND IWTD DIVISION CHAMARAJANAGARA-571313 62. THE SECRETARY A.P.M.C KEMPANAPALYA ROAD, KOLLEGAL - 571440 CHAMARAJANAGAR DISTRICT 63. MANAGING DIRECTOR K.S.R.T.C. CENTRAL OFFICE

K H ROAD, SHANTHINAGAR BENGALURU-560027 64. THE EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT NAZARBAD, MYSURU-570010 65. THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHORITY, CAUVERY BASIN PROJECTS NO.2, DIVISION, KALIDASA ROAD VIJAYANAGARA 1ST STAGE MYSURU-570017 - 34 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 66. THE EXECUTIVE ENGINEER KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD SARASWATHIPURAM MYSURU-570009 67. THE EXECUTIVE ENGINEER RURAL DEVELOPMENT WATER AND SANITARY DEVELOPMENT MYSURU DIVISION MYSURU - 570 006 68. CHIEF OFFICER TOWN MUNICIPAL COUNCIL, GUNDLUPET-571111 CHAMARAJANAGARA DISTRICT 69. CHIEF OFFICER TOWN MUNICIPAL COUNCIL, MALVALLY-571430 MANDYA DISTRICT 70. THE CHIEF OFFICER TOWN MUNICIPAL COUNCIL, SRIRANGAPATTANA- 571438 MANDYA DISTRICT 71. THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION, PPP CELL (PIU), SHIVAMOGGA-577301 72. THE SECRETARY AGRICULTURE PRODUCE MARKET COMMITTEE, MAIN MARKET YARD BANDIPALYA, MYSURU-570008 - 35 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 73. DEPUTY COMMISSIONER DEPUTY COMMISSIONER OFFICE, VIDYANAGAR, RAMANAGAR-562159 RAMANAGARA DISTRICT 74. THE EXECUTIVE ENGINEER PWP AND IWD MYSURU DIVISION, T NAGARASIPURA-571124 MYSURU DISTRICT 75. KARNATAKA HEALTH SYSTEM DEVELOPMENT AND REFORM PROJECT

PHI BUILDING, 1ST FLOOR, SHESHADRI ROAD, BENGALURU-560027 76. KARNATAKA STATE HIGHWAYS IMPROVEMENT PROJECT (KSHIP) PWD ANNEXE BUILDING, PROJECT IMPLEMENTTION UNIT, 1ST FLOOR, K R CIRCLE BENGALURU-560001 77. EXECUTIVE ENGINEER RDPR DEPARTMENT PROJECT DIVISION MYSURU, N R MOHALLA, MYSURU-570007 78. THE SUPERINTENDING ENGINEER PANCHAYATH RAJ ENGINEERING CIRCLE No.1243, ASARE 3R CROSS, GANGE ROAD, KUVEMPUNAGARA, MYSURU-570023 79. RURAL DEVELOPMENT AND PANCHAYATH RAJ M S BUILDING 3RD FLOOR, NEAR 3RD GATE, BENGALURU-560001 - 36 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 80. THE EXECUTIE ENGINEER KARNATAKA PUBLIC WORKS, PORT AND INLAND WATER TRANSPORT DEPARTMENT (PWD) RAMANAGARA-562159 81. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED, KABINI RESERVOIR DIVISION, KABINI COLONY, H D KOTE TALUK, MYSURU DISTRICT-571116 82. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED, NANJANGUD-571301 MYSURU DISTRICT 83. THE MUNICIPAL COMMISSIONER TOWN MUNICIPAL COUNCIL, BM ROAD, NEAR KSRTC BUS STAND, PERIYAPATNA-571107 84. THE EXECUTIVE ENGINEER KABINI CANAL DISTRIBUTORY DIVISION, T.NARASIPURA-571124 85. THE CONSERVATOR OF FORESTS BANDIPURA WILD LIFE PROJECT, ARANYA BHAVANA ASHOKA PURAM, MYSURU-570004 86. THE CONSERVATOR OF FORESTS AND EXECUTIVE DIRECTOR SRI CHAMARAJENDRA ZOOLOGICAL GARDENS ZOO MAIN ROAD, INDIRA NAGARA, MYSURU-570010 - 37 - NC: 2026:KHC:28975-DB

WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 87. THE MUNICIPAL COMMISSIONER MADIKERI CITY MUNICIPAL COUNCIL MADIKERI TOWN, MADIKERI-571201 88. THE CHIEF OFFICER KUSHALNAGARA TOWN PANCHAYAT B M ROAD, KUSHALANAGARA-571401 89. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED CNNL M P DIVISION, RAMANAGARA-571511 90. THE MANAGING DIRECTOR DR B R AMBEDKAR DEVELOPMENT CORPORATION 9TH AND 10TH FLOOR VISHWESHWARAIAH MINI TOWERS DR. B.R. AMBEDKAR VEEDHI BENGALURU-560001 91. THE EXECUTIVE ENGINEER KARNATAKA RURAL ROAD DEVELOPMENT AGENCY 3RD FLOOR, GRAMEENABHIVRUDDI BHAVANA ANANDRAO CIRCLE, BENGALURU-560009 92. THE MUNICIPAL COMMISSIONER KARNATAKA CITY MUNICIPAL COUNCIL BENGALURU MYSURU ROAD KANAKAPURA-562117 93. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAM LIMITED HEMAVATHY CANAL DIVISION HEBBUR-572120 - 38 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 94. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAM LIMITED HEMAVATHY CANAL DIVISION YEDIYUR-572142 95. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAM LIMITED KRS DIVISION K R SAGARA-571607 96. THE EXECUTIVE ENGINEER MYSURU DIVISION, KUWSDB MYSURU (REGULAR) No.927, NEW KANTHARAJ URS ROAD 6TH MAIN, 2ND FLOOR SARASWATHIPURAM MYSURU-570009 97. THE EXEUTIVE ENGINEER NWKRTC DIVISION OFFICE, INDUSTRIL ESTATE, HUBBALLI-580021 98. THE EXECUTIVE ENGINEER ENGINEERING SECTION

UNIVERSITY OF MYSURU, KANTHARAJ URS ROAD, SARASWATHIPURAM, MYSURU-570009 99. THE EXECUTIVE ENGINEER SHIVAMOGGA CITY CORPORATION, SHIVAMOGGA-577201 100. THE MUNICIPAL COMMISSIONER CITY MUNICIPAL COUNCIL, CHAMARAJNAGRA-571313 - 39 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 101. THE EXECUTIVE ENGINEER VISESVARAYA JALA NIGAMA LIMITED UBP DIVISION HOSADURGA-577527 102. THE DEPUTY COMMISSIONER HASSAN DISTRICT URBAN DEVELOPMENT DEPARTMENT HASSAN-573201 …RESPONDENTS (BY SRI NAVEEN G.S., ADVOCATE FOR R-1 TO 45 & SRI ADITYA VIKRAM BHAT, AGA FOR R-46 TO 49, 52, 54 & 55; SRI G. LAKSHMEESH RAO, ADVOCATE FOR R-63) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGEMENT DATED 11/04/2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN W.P. NO.9721/2019 & ETC. IN W.A. NO. 1647/2023 BETWEEN: 1. PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE, MYSURU THIRD FLOOR, GST BHAVAN S1 AND S2, VINAYA MARGA SIDDHARTHA NAGAR MYSURU-570011 2. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD VASANTHNAGAR BENGALURU-560001 - 40 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 3. THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 REPRESENTED BY ITS SECRETARY 4. THE GOODS AND SERVICES TAX COUNCIL JAQNPATH CONNAUGHT PLACE NEW DELHI-110001

REP. BY SPECIAL SECRETARY …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. SRI T. VASUDEV PROPRIETOR DHYAN ASSOCIATES S/O LATE THIBBEGOWDA P AGED ABOUT 51 YEARS R/A NO.9, GIRI GOWDA MARG SJCE MAIN ROAD WAGDEVI NAGAR 2ND STAGE MYSURU-570009 2. SRI S KRISHNA S/O SIDDEGOWDA AGED ABOUT 45 YEARS R/A NO.129, 4TH CROSS 12TH MAIN, 4TH STAGE T K LAYOUT MYSURU-570023 3. SRI N.S. RAMESH BABU S/O LATE SHIVARUDRAPPA AGED ABOUT 58 YEARS R/A NO.72, SRI VINAYAKA - 41 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 1ST CROSS, KANAKA NAGAR SHIMOGA-577201 4. SRI H G BASAVARAJAPPA S/O H G CHANNABASAPPA AGED ABOUT 76 YEARS R/A NO.36/3, 4TH CROSS BASAVESHWARA NAGAR SHIMOGA-577201 5. SANTHOSH BUILD WELL INFRA PVT LTD A PRIVATE LIMITED COMPANY INCORPORATION UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT BLOCK 302 SWISS COMPLEX 3RD FLOOR, NO.33 RACE COURSE ROAD BENGALURU-560001 REPRESENTED BY ITS MANAGING DIRECTOR DHANRAJ S TALAMPALLY 6. SRI P RAVISHANKAR S/O LATE GANGADHAR RAO AGED ABOUT 55 YEARS R/A NO.5209, 8TH MAIN 3RD STAGE, 1ST BLOCK DATTAGALLI MYSURU-570022 7. M/S RAVISHANKAR INFRASTRUCTURE PVT LTD A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT NO.5209 8TH MAIN, 3RD STAGE IST BLOCK, DATTAGALLI MYSURU-570022 REPRESENTED BY ITS - 42 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023

C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS MANAGING DIRECTOR P RAVISHANKAR 8. SRI B T SURESH S/O THOPE GOWDA AGED ABOUT 50 YEARS R/A NO.15, BONAGERE NAGAMANGALA TALUK MANDYA DISTRICT-571432 9. SRI CHANDRASHEKAR S/O LATE K RAMANNA AGED ABOUT 58 YEARS R/A JAYACHANDRA NILAYA JONSEPH HOSPITAL ROAD NEAR FOREST NURSERY CHAMARAJANAGAR TOWN CHAMARAJANAGAR-571313 10. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU-560001 (REP. BY ADDL CHIEF SECRETARY) 11. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU-560009 12. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISINAL VAT SHESHADRI IYER BUILDING DEEWANS ROAD K.R. MOHALLA MYSORE-570024 - 43 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 13. ASSISTANT COMMISSIONER OF STATE TAX LGSTO-190, DIWANS ROAD SHESHADRI BHAVAN MYSURU-570004 14. THE COMMISSIONER MYSURU CITY CORPORATION MYSURU-570004 15. THE EXECUTIVE ENGINEER U G D DIVISION V.V.W.W. PREMISES MYSURU CITY CORPORATION MYSURU-570020 16. THE DEPUTY COMMISSIONER CHAMARAJANAGAR DISTRICT CHAMARAJANAGAR-571111 17. THE COMMISSIONER CITY MUNICIPAL COUNCIL CHAMARAJANAGAR-571111 18. THE TOWN MUNICIPAL COUNCIL GUNDLUPETE, REPRESENTED BY ITS CEO. 19. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, BENGALURU-560 001. 20. THE EXECUTIVE ENGINEER

P.W.P. AND I.W.T. DEPARTMENT MYSURU-570 020. 21. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T., HUNSUR DIVISION MYSURU DISTRICT-570 020. - 44 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 22. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, CHAMARAJANAGARA-571 111. 23. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, SHIMOGA-577 301. 24. THE KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED A GOVERNMENT OF KARNATAKA UNDERTAKING HAVING ITS CORPORATE OFFICE AT NO. 59, RICHMOND ROAD, BENGALURU-560 025, REPRESENTED BY ITS EXECUTIVE ENGINEER - CONTRACTS. 25. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, CHITRADURGA-577 527. 26. THE DEPUTY COMMISSIONER URBAN DEVELOPMENT CELL, SHIMOGA DISTRICT, SHIMOGA-577 301. 27. THE COMMISSIONER SHIMOGA CITY CORPORATION, SHIMOGA-577 301. 28. KARNATAKA HOUSING BOARD OFFICE AT 3RD AND 4TH FLOORS CAUVERY BHAVAN K.G. ROAD, BENGALURU-560 009. REPRESENTED BY ITS CHIEF ENGINEER - 45 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 29. KARNATAKA HEALTH SYSTEM DEVELOPMENT AND REFORM PROJECT OFFICE OF THE CHIEF ENGINEER, 1ST FLOOR, P.H.I. BUILDING, SESHADRI ROAD, BENGALURU-560 001, REPRESENTED BY ITS CHIEF ENGINEER. 30. KARNATAKA INDUSTRIAL AREA DEVELOMENT BOARD A GOVERNMENT OF KARNATAKA UNDERTAKING NO. 49, 4TH AND 5TH FLOOR EAST WING

KHANIJA BHAVAN RACE COURSE ROAD, BENGALURU-560 001. 31. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED K.R.S. DIVISION K.R. SAGAR, MANDYA DISTRICT-571 426. 32. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, TUMKURU DIVISION, TUMKUR-572 110. 33. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, RAMANAGARA DIVISION, RAMANAGARA-571 501. 34. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, MANDYA-571 426. - 46 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 35. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, TUMKUR-572 110. 36. THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHORITY, CADA DIVISION-2, MYSORE-570 020. 37. THE EXECUTIVE ENGINEER RDPR DIVISION, MYSURU-570 020. …RESPONDENTS (BY SRI NAVEEN G.S., ADVOCATE FOR R-1 TO R-9 & SRI ADITYA VIKRAM BHAT, AGA FOR R-10 TO R-37) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGEMENT DATED 11.04.2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HONBLE COURTI IN W.P. No. 15086/2019 AND ETC. IN W.A. NO. 25/2024 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD, VASANTHNAGAR, BENGALURU - 560 001 2. THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE NEW DELHI -110 001 REP. BY SPECIAL SECRETARY 3. THE UNION OF INDIA MINISTRY OF FINANCE - 47 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023

WA No. 1638 of 2023 HC-KAR AND 2 OTHERS NEW DELHI -110 001 REPRESENTED BY ITS SECRETARY …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. T.H. MANAVALLAIAH S/O LATE HONNAGIRAIAH, AGED ABOUT 49 YEARS, R/AT TUREVEKERE VILLAGE, TURUVEKERE POST, EYDIUR HOBLI, KUNIGAL TALUK, TUMKUR DISTRICT-572130 2. H. BYRAPPA S/O HUCHAPPA, AGED ABOUT 52 YEARS, R/AT HONNENAHALLI, KOTTAGERE HOBLI, BHAKTHARAHALLI POST, KUNIGAL POST, TUMKUR DISTRICT-572130 3. G.K. PRADEEP S/O G.S. KANTHARAJU, AGED ABOUT 36 YEARS, R/AT GANGASANDRA VILLAGE, MELUKOTE POST, TUMKUR TALUK, TUMKUR DISTRICT-572128 4. N.C. CHANNAKESHAVA S/O R. CHANNAPPA, AGED ABOUT 45 YEARS, R/AT NARAGANAHALLI, GULUR HOBLI, TUMKUR DISTRICT-572122 5. B.K. VINAY S/O B.C. KAMALAPPA, AGED ABOUT 39 YEARS, R/AT WARD NO.22, - 48 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS OLD LINGADAHALLI ROAD, NEAR HPS SCHOOL, BIRUR (RURAL) KADUR TALU, CHICKMAGALUR DISTRICT-571116 6. K.R. NINGARAJAPPA S/O K.G. RANGEGOWDA, AGED ABOUT 52 YEARS, R/AT NO.16, DODDABYAGATHAVALLI, HOLENARASIPURA TALUK, HASSAN DISTRICT-573 7. T.S. RAMACHANDRA S/O THATTEKERE SHETTYGOWDA, AGED ABOUT 50 YEARS, R/AT LIG NO.8, KHB COMPLEX, 1ST STAGE, 1ST CROSS KUKVEMPUNAGAR MYSORE-570023 8. G.P. ANANTHARAJU S/O LATE PAPANNA AGED ABOUT 60 YEARS R/AT NO.I 135, MOKSHA MARGA, SIDHARTHA NAGAR, MYSORE-560011 9. B.S. PRABHAKAR JAIN

S/O B SHANTHARAJAIAH, AGED ABOUT 62 YEARS, R/AT NO.13. A-15 BLOCK, VASU LAYOUT, RAMAKRISHNA NAGAR, I BLOCK, MYSORE-570022 10. S. SUDHEER KUMAR S/O SHIVARAM, AGED ABOUT 46 YEARS, R/AT NO.50-8, KARUNA MARGA, - 49 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS SIDHARTHA LAYOUT, MYSORE-570011 11. T. JAYAPRAKASH S/O THIMAN, AGED ABOUT 55 YEARS, R/AT NO.6956/6399 3 CROSS, BWSSP ROAD, BASAVESHWARA NAGAR, WEST DIVISION, KANAKAPURA TOWN, RAMANAGARA DISTRICT-562117 12. VIJAYANAND SHETTY S/O SADASHIVSHETTY, AGED ABOUT 48 YEARS, R/AT RAJALAKSHMI PEROL PUMP, KOTESHWARA, KUNDAPURA TALUK, UDUPI DISTRICT-576222. 13. THE STATE OF KARNATAKA FINANCE DEPARTMENT, II FLOOR, VIDHANA SOUDHA, BENGALURU-560001 REP BY ADDL. CHIEF SECRETARY,. 14. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA, VANIJYA THERIGE KARYALAYA, IST MAIN ROAD, GANDHINAGAR, BENGALURU-560009 15. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO-175 JAI BHARATH BUILDING TUMKUR. 16. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER SHESHADRI BHAVANA, - 50 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS DEWANS ROAD, MYSORE. 17. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMERCIAL TAX DEPARTMENT, TARIKERE ROAD, CHICKAMAGALURU. 18. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SHARADA SAMUDAYA BHAVANA,

SHANKAR MUTT ROAD, HASSAN. 19. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, HEMAVATHI CANAL DIVISION, YEDIYUR, TUMKUR DISTRICT. 20. THE EXECUTIVE ENGINEER VISHWESHWARA JALA NIGAMA LIMITED, YETHINA HOLE PROJECT, DIVISION NO.2, TUMKUR -572102 21. THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION, TUMKUR. 22. THE EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT DEPARTMENT TUMKUR 23. THE COMMISSIONER TUMKUR CITY CORPORATION,. TUMKUR. 24. THE EXECUTIVE ENGINEER DIVISION No.2 - 51 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS BHADRAVATHI CADA RANEBENNUR 25. THE EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION, CHIKKAMAGALURU. 26. THE EXECUTIVE ENGINEER PRAMC, PWP AND IWTD, K.R.CIRCLE, BENGALURU. 27. THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION, HASSAN 28. THE EXECUTIVE ENGINEER RD AND PRD DIVISION, HASSAN 29. COMMISSIONER DEPARTMENT OF ARCHEOLOGU MUSEUM AND HERITAGE, KARNATAKA EXHIBITION AUTHORITY, PREMISES OFFICE, MYSORE-570010 30. THE EXECUTIVE ENGINEER PWP AND IWTD, RAMANAGAR DIVISION, RAMANAGAR. 31. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, ASHOKNAGAR, URWASTORE, MANGALORE. 32. THE EXECUTIVE ENGINEER PMGSY, PROJECT DIVISION, JAYANAGAR 1ST CROSS, DHARWAD - 52 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 33. THE DEPUTY COMMISSIONER

DAKSHINA KANNADA DISTRICT, MANGALORE. 34. THE EXECUTIVE ENGINEER KRRDA, PROJECT DIVISION, PRE DEPARTMENT, UDUPI 35. THE EXECUTIVE ENGINEER PWP AND IWTD DEPARTMENT, UDUPI DIVISION, UDUPI. 36. THE EXECUTIVE ENGINEER KRRDA, PROJECT DIVISION, MAIDAN ROAD, MANGALORE. 37. THE EXECUTIVE ENGINEER KRRDA, PMGSY DIVISION, KARWAR. 38. THE EXECUTIVE ENGINEER RURAL WATER SUPPLY DIVISION, DHARWAD. …RESPONDENTS (BY SRI NAVEEN G.S.,ADVOCATE FOR R-1 TO 12 & SRI ADITYA VIKRAM BHAT, AGA FOR R-13 TO 38) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGEMENT DATED 11/04/2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HONBLE COURT IN W.P. NO.50889/2019 & ETC. THESE APPEALS, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: - 53 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MRS. JUSTICE K.S. HEMALEKHA ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. The appellants have filed the present appeals impugning the judgment dated 11.04.2023 passed by the learned Single Judge of this Court in W.P.No.19067/2019; W.P.No.30107-118/2019; W.P.No.9721/2019; W.P.No.15086/2019 and W.P.No.50889/2019 [impugned order]. The prayers in the writ petitions were substantially similar and the writ petitioners in the main writ petition, inter alia, prayed as under:

“(a) Declare that the provisions of the GST Act are inapplicable in respect of works contracts where provisions of service are made prior to 01.07.2017 in so far as the petitioners are concerned and consequently that the respondent Nos. 4 to 8 have no jurisdiction to either issue notice or to take any coercive steps against the petitioners under the provisions of the GST Act dated 01.07.2017 produced as Annexure-H2; (b) Declare that the provisions of Section 7(3) read with clause 6 of Schedule II of the GST Act is ultra vires Article 366 (12A), (26A), (29A)(b) & (f) of the Constitution in view of the settled principles of law laid down by the Hon’ble Supreme Court regarding “works contract” and consequently that the respondent Nos. 4 to 8 have no jurisdiction to either issue notice or to take any coercive steps against the petitioners under the provisions of the GST Act for “works - 54 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS contract” entered into post 01.07.2017 i.e. after the GST Act came into effect, which is produced as Annexure-H2; and (c) Direct the respondent No. 1 to consider the representations as per Annexure-C-1, Annexure-C-2 and Annexure-C-3 all dated 24.11.2018 in tandem with Annexures-D, E1 to E6; and (d) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice.”

2. The writ petitioners state that they were registered under the Karnataka Value Added Tax Act, 2003 [the KVAT Act] and had obtained GST registration after the rollout of the Goods and Services Tax [GST] regime with effect from 01.07.2017. 3. The writ petitioners are contractors who, being the successful bidders in tenders invited by various Government Departments, agencies and instrumentalities [the Employers], had entered into works contracts for the execution of works. The tenders were invited and the agreements were entered into largely prior to 01.07.2017, at the Schedule of Rates [SR] then prevailing under the VAT regime. Most of the writ petitioners having opted for the Composition Scheme under Section 15 of the KVAT Act, discharged tax at 4% of the turnover, which was deducted at source by the respective Employers, while some were assessed under the regular VAT scheme under the KVAT Act. Part of the - 55 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS works was executed, and in some cases invoices were raised or payments received, after 01.07.2017. 4. Although copies of the contracts were not produced in their entirety, the writ petitioners had produced extracts of the agreements. The agreements expressly provided that the rates quoted by the contractor shall be deemed to be “inclusive of the sales and other taxes” that the contractor would have to pay for the performance of the contract.

5. The writ petitioners claimed that since the rates quoted were on the basis of the SR prevailing prior to 01.07.2017, the same did not include the element of GST – Central GST, SGST and IGST – payable under the relevant GST Acts. With the Goods and Services Tax Acts coming into force on 01.07.2017, the works contracts came to be subjected to GST at the rate of 18% (for the period from 01.07.2017 to 21.08.2017) and at 12% thereafter. This increased the tax burden of the writ petitioners. The tax authorities issued notices calling upon the writ petitioners to discharge GST on the works contracts at the applicable rates and to file returns, failing which their GST registration was proposed to be cancelled. The - 56 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS writ petitioners submitted representations dated 24.11.2018 seeking that the incremental tax burden be borne by the Employers and that no coercive action be taken. The representations were not favourably considered and this led the writ petitioners to approach this Court.

6. The writ petitions filed by the writ petitioners were allowed by the learned Single Judge. The impugned order is a common order passed in a batch of writ petitions [Sri. Chandrashekaraiah and others v. The State of Karnataka (W.P.No.9721/2019 and connected matters, including W.P.No.19067/2019, W.P.No.30107-118/2019; W.P.No.15086/2019 and W.P.No.50889/2019), decided on 11.04.2023]. The operative part of the impugned order reads as under: “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. - 57 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS (b) The payments received by the Petitioners pre-GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime – either under COT or VAT scheme as applicable. (c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works. (e) Deduct the “KVAT” amount from those materials and the service tax, if applicable. (f) Add the applicable “GST” on those items.

(g) Input Credit on the materials is to be arrived at and be set off as against the output GST, for those assessed under regular VAT. (h) Further, the “tax difference” should be calculated on such balance works executed or to be executed after 01.07.2017 separately. (i) Based on the result obtained on calculation of the tax difference on the contract value, concerned department/authority has to decide whether agreement needs to be changed or not. (j) A supplementary agreement may be signed with the Petitioners for the revised GST-inclusive work value for the Balance Work completed or to be completed as determined above and in case the revised GST-inclusive work value for the Balance Work, completed or to be completed after 01.07.2017, is more than the original agreement work value, the Petitioners are to be paid /reimbursed, as the case may be, the differential tax amount by the concerned employer; so also, in case payments for works completed pre-GST are made post-GST, the concerned employer has to - 58 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS pay or reimburse, as the case may be, the differential tax amount, to the Petitioners.

(iii) Petitioners are directed to submit comprehensive representations to the respective employers/Respondents within a period of 4 weeks from the date of receipt of a copy of this order, irrespective of whether they have completed the works pre-GST or post-GST or payments were received or yet to be received post-GST. (iv) If such representations are submitted, the respective employers/Respondents are directed to consider and dispose of the same in the light of the aforesaid directions / guidelines as expeditiously as possible and at any rate within a period of 8 weeks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation. (vi) The GST authorities are also directed not to take precipitative action against the Petitioners for a period of 6 months from the date of receipt of a copy of this order. (vii) Liberty is reserved in favour of the petitioners to challenge any order / decision passed / taken by the respondents or the authorities, subsequent to this order and also take recourse to such remedies as available in law.”

7. The learned counsel appearing for the appellants has confined the challenge to the impugned order to the directions issued to the tax authorities. It is submitted that the operative part - 59 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS of the impugned order – insofar as it permits the writ petitioners to file returns / amended returns for the period after 01.07.2017 by calculating the differential tax in the manner set out therein, waives the interest, penalty and the period of limitation under the GST Acts, and directed the GST authorities not to take precipitative action against the writ petitioners – is contrary to the statutory scheme. It is submitted that the levy of interest under Section 50 of the Central Goods and Services Tax Act, 2017 is automatic and mandatory and admits of no discretion to waive or reduce it, and that there is no provision enabling the filing or amendment of returns in the manner directed.

8. The dispute as to whether the writ petitioners would be entitled to reimbursement of the incremental tax paid or payable by them on account of the levy of GST is strictly a matter between the writ petitioners and the Employers with whom they had entered into the contracts. The contracts between the writ petitioners and the Employers would not alter the statutory scheme for the levy of GST. Thus, the liability of the writ petitioners to pay Goods and Services Tax (whether under the Central Goods and Services Tax Act, 2017, the State Goods and Services Tax Act, 2017 or the - 60 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS Integrated Goods and Services Tax Act, 2017) is required to be determined strictly in accordance with the provisions of the relevant statute. The question of the levy of GST, assessment, recovery, and enforcement is a matter of statutory prescription. 9. In view of the above, no directions could be issued permitting the filing of any revised returns contrary to the provisions of the statute. The plenary directions to waive the penalty, interest under the GST Acts or the limitation for filing returns/revised returns are also unsustainable.

10. The controversy as to the incremental tax burden arising on account of the change in the tax regime is, in essence, one between the writ petitioners and the Employers. In the context of such a dispute, no directions could be issued to the tax authorities regarding the levy, assessment, and collection of tax, penalty, or interest. 11. In the aforesaid view, the direction issued to the respondents to reimburse the differential tax is required to be construed as a direction only to the concerned Employers and not to the tax authorities. - 61 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 12. Accordingly, the impugned order, to the extent it issues directions to the tax authorities, is set aside. The appeal is disposed of in the aforesaid terms. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (K.S. HEMALEKHA) JUDGE SD List No.: 2 Sl No.: 0

- 1 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT APPEAL NO. 1587 OF 2023 (T-RES) C/W WRIT APPEAL NO. 1599 OF 2023 (T-RES) WRIT APPEAL NO. 1638 OF 2023 (T-RES) WRIT APPEAL NO. 1647 OF 2023 (T-RES) WRIT APPEAL NO. 25 OF 2024 (T-RES) IN W.A. No. 1587/2023 BETWEEN: 1. OFFICE OF PRINCIPAL COMMISSIONER Digitally GST AND CENTRAL EXCISE MYSURU signed by THIRD FLOOR, GST BHAVAN SRIDEVI S S1 AND S2, VINAYA MARGA Location: High Court SIDDHARTHA NAGAR of Karnataka MYSURU-570011 2. THE GOODS AND SERVICES TAX COUNCIL JANPATH CONNAUGHT PLACE NEW DELHI-110001 (REP. BY SPECIAL SECRETARY) 3. THE UNION OF INDIA MINISTRY OF FINANCE - 2 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS NEW DELHI-110001 (REP. BY ITS SECRETARY) 4. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO. 1, QUEEN'S ROAD VASANTHNAGAR BENGALURU-560001 …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. SRI R. CHANDRASHEKAR SON OF N.RAMAIAH AGED ABOUT 63 YEARS RESIDING AT NO. 537/1 K.R. PURAM HASSAN-573201 2. SRI S. SHIVAKUMAR S/O SRI P. SUBRAMANI AGED ABOUT 42 YEARS RESIDING AT ASHIWAD I MAIN GOPALA RANGANATHA EXTENSION SHIMOGA-577201 3. SRI RAMAKRISHNA

SON OF BILIGOWDA AGED ABOUT 61 YEARS RESIDING AT KADALUR VILLAGE AND POST MADDUR TALUK MANDYA DISTRICT-571433 4. SRI K.R. MAHESHA SON OF RAMAKRISHNA AGED ABOUT 41 YEARS - 3 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS RESIDING AT KADALUR VILLAGE AND POST MADDUR TALUK MANDYA DISTRICT-571433 5. M/S SIDDARAMAIAH AND CO A PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER SIDDARAMAIAH SON OF BASAVEGOWDA AGED ABOUT 64 YEARS RESIDING AT NO. 35, AJJIMANE 2ND CROSS, ALAHALLI MANDYA-571401 6. SRI D.T. SIDDAPPA S/O THAMMAIAH AGED ABOUT 61 YEARS RESIDING AT NO. 1296, 2ND CROSS NEHRU NAGAR, MANDYA CITY MANDYA-571401 7. SRI P. MASTI GOWDA S/O KARIGOWDA AGED ABOUT 59 YEARS RESIDING AT NO. 66 PURADAKOPPALU VILLAGE MANDYA TALUK MANDYA DISTRICT-571416. 8. SRI G.H. PUTTASWAMY GOWDA S/O H. HOMBEGOWDA AGED ABOUT 47 YEARS R/AT NO. 6, GANGAWADI VILLAGE HONAKERE HOBLI G. MALLIGERE POST NAGAMANGALA TALUK MANDYA DISTRICT-571416. - 4 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 9. M/S A.B.B CONSTRUCTIONS A PARTNERSHIP FIRM REPRESENTED BY A B BASAVARAJU OFFICE AT AGASANAPURA VILLAGE MALAWALLI TALUK MANDYA DISTRICT-571475. 10. SIR Y.S. YOGANANDA S/O Y K SIDDEGOWDA AGED ABOUT 45 YEARS R/AT NO. 220, YALACHENAHALLI VILLAGE BANNUR HOBLI, T NARASIPURA TALUK MYSURU DISTRICT-571101. 11. SRI MANJUNATHA S/O NARASEGOWDA

AGED ABOUT 63 YEARS R/AT NO. 22/3, BASAVANAGUDI ROAD NEAR WATER TANK K R PETE TALUK MANDYA DISTRICT-571426. 12. SRI R GOVINDEGOWDA S/O RAMEGOWDA AGED ABOUT 44 YEARS R/AT NO. RAMA MANDIRA STREET ANDRAHALLI SRIRANGAPATNA TALUK MANDYA DISTRICT-571415. 13. SRI ASHOKA S S/O SATHYANANDA S AGED ABOUT 29 YEARS R/AT NO. 207, 2ND STAGE NEETHI MARGA, SIDDHARTHA NAGAR MYSURU-570011. - 5 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 14. SRI V.T. DINESH KUMAR S/O LATE V.M THIMMAIAH AGED ABOUT 53 YEARS R/AT PUMP HOUSE ROAD KUSHAL NAGARA-571234. 15. SRI P.B. KARI GOWDA S/O LATE BETTE GOWDA AGED ABOUT 45 YEARS R/AT NO. 686, 9TH MAIN 10TH CROSS, 1ST STAGE, VIJAYANAGAR, MYSORE-570017. 16. SRI C KARI GOWDA SO CHIKKA BOREGOWDA NO. 46, VENKATALINGAIAH BADAVANE OPP MYSORE DAIRY SIDDARTHANAGAR MYSORE-570011 17. SRI N.S. JAGANNATH S/O SRINIVASA N T AGED ABOUT 48 YEARS R/AT NO. 22, 6TH MAIN GOKULAM, 2ND STAGE VV MOHALLA, MYSORE-570002 18. SRI K.V. CHINNAIAH S/O VENKATASUBBAIAH NO. 274, A BLOCK 3RD STAGE, VIJAYANAGARA MYSORE-570017 19. SRI THAMMANNA S/O LATE DASA AGED ABOUT 72 YEARS R/AT KURIDODI VILLAGE - 6 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS KADALUR POST, MADDUR TALUK MANDYA DISTRICT-571433 20. SRI ANANDA N S S/O LATE SANNE GOWDA AGED 43 YEARS R/AT BGS LAYOUT, BEHIND SRS OPP KUTAMMA TEMPLE

HOOTAGALLI, MYSORE – 570018 21. SRI C ASHOK S/O LATE C S CHIKKARAMEGOWDA AGED 40 YEARS NO.118, CHINNAKURALI PANDAVAPURA TALUK MANDYA DISTRICT - 571455 22. M/S CPC CONSTRUCTIONS OFFICE AT NO. 1023, FLAT NO.107 SHNTIGRAMA APARTMENTS JAYALAKSHMI VILASA ROAD CHAMARAJA MOHALLA LAKSHMIPURAM MYSORE - 570 005 (REPRESENTED BY ITS MANAGING PARTNER SRI H B CHANDRASHEKARAPPA) 23. SRI H.B. CHANDRASHEKARAPPA S/O LATE H.B. BASAPPA AGED 76 YEARS R/AT MANASA NILAYA KRISHNA NAGAR EXTENSION PANDAVAPURA MANDYA DISTRICT - 571455 24. M/S B.N.M CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER - 7 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS SRI MANJUNATHA S/O NARASEGOWDA AGED 63 YEARS R/AT NO.22/3, BASAVANAGUDI ROAD NEW WATER TANK, K.R.PETE TALUK MANDYA DISTRICT - 571426 25. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU - 560 001 (REP BY ADDL CHIEF SECRETARY) 26. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU - 560 009 27. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISIONAL VAT SHESHADRI IYER BUILDING DEEWANS ROAD, K.R.MOHALLA MYSURU - 570024 28. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-240, SHARADA SAMUDAYA BHAVAN SHANKAR MUTT ROAD, HASSAN - 573 201 29. EXECUTIVE ENGINEER PWD AND IWTD, HASSAN DIVISION HASSAN - 573 201 30. KARNATAKA STATE POLICE HOUSING AND

INFRASTRUCTURE DEVELOPMENT - 8 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS CORPORATION LIMITED HASSAN DIVISION OPPOSITE JAYASHREE NURSING HOME K.R.PURA, HASSAN - 573 201 REPRESENTED BY ITS MANAGING DIRECTOR 31. KARNATAKA CO-OPERATIVE MILK PRODUCERS FEDERATION LIMITED K M F COMPLEX DR M.H. MARIGOWDA ROAD BENGALURU - 560029 REPRESENTED BY DIRECTOR (ENGINEERING) 32. KOLAR CHIKKABALLAPUR DISTRICT CO-OPERATIVE MILK PRODUCERS SOCIETY UNION LIMITED OFFICE AT KOLAR DAIRY PREMISES NH-4, PUTTUR POST, KOLAR - 563102 REPRESENTED BY MANAGING DIRECTOR 33. KARNATAKA STATE ROAD TRANSPORT CORPORATION SHANTHINAGAR, BENGALURU - 560027 REPRESENTED BY MANAGING DIRECTOR 34. KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY 8, MSB-1, 6TH AND 7TH FLOOR, CUNNINGHAM ROAD BENGALURU - 560052 REPRESENTED BY ITS EXECUTIVE ENGINEER 35. EXECUTIVE ENGINEER PWP AND IWTD, SHIMOGA DIVISION SHIMOGA - 577201 - 9 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 36. THE EXECUTIVE ENGINEER P W P AND I W T DEPARTMENT RAMANAGARA DIVISION RAMANAGARA - 562159 37. EXECUTIVE ENGINEER PWP AND IWTD MANDYA – 571401 38. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION NO.13/4, 4TH FLOOR C M C BUILDING NRUPATUNGA ROAD BENGALRUU - 560 001. 39. DISTRICT URBAN DEVELOPMENT CELL DEPUTY COMMISSIONERS OFFICE MANDYA MANDYA DISTRICT - 571401

REPRESENTED BY DEPUTY COMMISSIONER. 40. AGRICULTURE PRODUCE MARKETING COMMITTEE MANDYA - 571 401 REPRESENTED BY SECRETARY 41. EXECUTIVE ENGINEER PWP AND IWTD, MYSURU - 570 004 42. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED KABINI CANAL DISTRIBUTORY DIVISION T.NARASIPURA - 571 124. - 10 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 43. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED V.C.DIVISION MANDYA - 571 401 44. DEPUTY COMMISSIONER CHAMARAJANAGAR DISTRICT CHAMARAJANAGAR - 571 313 45. EXECUTIVE ENGINEER PWP AND IWTD HASSAN DIVISION HASSAN - 573 201. 46. EXECUTIVE ENGINEER PWP AND IWTD, CHAMARAJANAGAR DIVISION, CHAMARAJANAGAR - 571 315 47. EXECUTIVE ENGINEER PWP AND IWTD, BENGALURU DIVISION, BENGALURU - 560 001 48. EXEUCTIVE ENGINEER P.R.E. DIVISION, MANDYA - 571 401 49. EXECUTIVE ENGINEER PWP AND IWTD, SPECIAL DIVISION HUNSUR, HUNSUR - 571 105 50. EXECUTIVE ENGINEER PWP AND IWTD, MADIKERI - 571 201 - 11 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 51. EXECUTIVE ENGINEER PWD SPECIAL DIVISION, HUNSUR - 571 105 52. EXECUTIVE ENGINEER RDPR, MANGALURU DIVISION, MANGALURU - 575 001 53. EXECUTIVE ENGINEER RDPR, MYSURU DIVISION, MYSURU - 570 004 54. CHIEF PROJECT OFFICER STATE HIGHWAY DEVELOPMENT PROJECT, BENGALURU - 560 001 55. THE COMMISSIONER MYSURU CITY CORPORATION,

NEW SAYACHI RAO ROAD, MYSURU - 570 024 56. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, MYSURU - 570 004 57. THE EXECUTIVE ENGINEER ZILLA PANCHAYATH MYSORE - 570 004. 58. EXECUTIVE ENGINEER CADA NO.2, 2 DIVISION, MYSORE - 570 024 59. EXECUTIVE ENGINEER RDPR, - 12 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS MANDYA DIVISION, MANDYA - 571401 …RESPONDENTS (BY SRI NAVEEN G.S., ADVOCATE FOR R-1 TO R-24 & SRI ADITYA VIKRAM BHAT, AGA FOR R-25 TO R-59) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGMENT DATED 11.04.2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HONBLE COURT IN W.P. No. 19067/2019 & ETC. IN W.A. NO. 1599/2023 BETWEEN: 1. THE COMMISSIONER OF CENTRAL TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF GST AND ] CENTRAL EXCISE VINAYA MARGA SIDDARTHANAGAR MYSORE-570011 2. THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 REPRESENTED BY ITS SECRETARY 3. THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGT PLACE NEW DELHI-110001 (REP BY SPECIAL SECRETARY) 4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUENS ROAD - 13 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS VASANTHNAGAR BENGALURU-560001 …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. C.A. RAMU S/O ANKEGOWDA AGED ABOUT 53 YEARS R/A CHINNAKURALI

PANDAVAPURA TALUK MANDYA DISTRICT-571425 2. K R SANTHOSH S/O RAJEGOWDA AGED ABOUT 38 YEARS R/A NO.8, BLOCK NO.21 BEML LAYOUT, SRIRAMAPURA II STAGE MYSORE-570023 3. ARVIND KUMAR S/O BETTEGOWDA AGED ABOUT 39 YEARS R/O PURADAKOPPALU MUDDAGANDUR POST MANDYA-571416 4. BETTEGOWDA S/O SINGRIGOWDA AGED ABOUT 69 YEARS R/A PURADAKOPPALU MUDAGANDUR POST MANDYA-571416 5. C. ANANTHA KUMAR S/O LATE CHAMEGOWDA AGED ABOUT 63 YEARS - 14 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS VADAGERE VILLAGE GOWDAHALLI POST YELANDUR TALUK CHAMARAJANAGARA DISTRICT-571515 6. M/S P. DASHARATHARAMA REDDY A PARTNERSHIP FIRM HAVING OFFICE AT KRISHNA COMPLEX NO.14, SBI ROAD BENGALURU-560001 REPRESENTED BY MANAGING PARTNER P KRISHNA REDDY 7. M/S P.B.I CONSTRUCTION COMPANY BANDAR ROAD BHATKAL-581320 REPRESENTED BY ITS MANAGING PARTNER P.B. IBRAHIM 8. M/S MOHAND DAS V RAJANI A PARTNERSHIP FIRM HAVING OFFICE AT WARD No.2B BEHIND LEELASHAH DARMASHALA ADIPURA KUTCH GUJARAT - 370205 (REP. BY ITS MANAIGING PARTNER MAHADEV MOHANDAS RAJANI) 9. MAHADEV MOHANSDAS RAJANI S/O RAJANI MOHANDAS AGED ABOUT 52 YEARS R/AT PLOT No.104 WARD No.2B, GANDHIDAM KUTCH, GUJARAT - 370205 10. B.S. ASHOK S/O SHETTI GOWDA AGED ABOUT 49 YEARS - 15 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS R/AT No.8, MADAR TERESA ROAD VIDYANAGAR HASSAN - 573135

11. S.N. NAVEEN KUMAR S/O D. NANJEGOWDA AGED ABOUT 43 YEARS R/AT No.108 NAVEEN NILAYA GAYATHIR EXTENSION BEHIND GOVERNMENT HOPSITAL CHANNARAYAPATNA HASSAN-573116 12. IBRAHIM KALLATARA PARTNER M/S CONCORD CONSTRUCTIONS A PARTNERSHIP FIRM OFFICE AT A-406 CASA GRANDE ATTAVAR MANGALORE-575001 13. THE STATE OF KARNATKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU-560001 (REP. BY ADDITIONAL CHIEF SECETARY) 14. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGWE KARYALAYA 1ST MAIN ROAD GANDHINAGAR BENGALURU-560009 15. EXECUTIVE ENGINEER PROJECT DIVISION - 16 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS RDPR PROJECT RDPR MANDYA-571401 16. EXECUTIVE ENGINEER KRRDA PROJECT DIVISION MANDYA-571401 17. EXECUTIVE ENGINEER KDPR PROJECT DIVISION N.R. MOHALLA MYSORE-570007 18. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED NO.2, VARUNA CANAL PROJECT DIVISION MYSORE-570 007 19. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION (PRE) DIVISION KUVEMPUNAGAR MYSORE-570 023 20. EXECUTIVE ENGINEER KPW AND IWTD DIVISION MYSORE DIVISION MYSORE-570 007 21. EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT AGENCY MYSORE DIVISION MYSORE-570 00 22. SUPERINTENDENT MYSORE URBAN DEVELOPMENT AUTHORITY MYSORE-570 00 - 17 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023

HC-KAR AND 2 OTHERS 23. EXECUTIVE ENGINEER POSTAL CIVIL DIVISION, BENGALURU-560 0 24. EXECUTIVE ENGINEER KARNATAKA STATE ROAD TRANSPORT CORPORATION, SHANTHINAGAR, BENGALURU-560027. 25. EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, NO.13/4, 4TH FLOOR, CFC BUILDING, NRUPATHUNGA ROAD, BENGALURU-560 001. 26. EXECUTIVE ENGINEER PWP AND IWTD, RAMANAGARA DIVISION, RAMANAGARA-562 159. 27. EXECUTIVE ENGINEER PWP AND IWTD, MYSORE DIVISION, MYSORE-570 007. 28. EXECUTIVE ENGINEER RURAL WATER SUPPLY AND SANITATION DIVISION, CHAMARAJANAGARA DIVISION, SHANKARAPURA EXTENSION, CHAMARAJANAGARA-571 515. 29. EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION, (PRE) CHAMARAJANAGARA-571 515. - 18 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 30. EXECUTIVE ENGINEER CADA NO.2, MYSORE-570 007. 31. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, K.R.S.M. AND M.I.P. DIVISION, 111 MALAVALLI-571 404. 32. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA NIYAMITHA KABINI RESERVOIR DIVISION H.D. KOTE-571 114. 33. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA NIYAMITHA KABINI CANAL DIVISION KOLLEGALA-571 440. 34. EXECUTIVE ENGINEER NATIONAL HIGH WAY, PWP AND IWTD, K.R. CIRCLE, BENGALURU-560 001. 35. EXECUTIVE ENGINEER PWP AND IWTD RAICHUR-584 101. 36. CHIEF ENGINEER KRDCL, BENGALURU-560 001. 37. EXECUTIVE ENGINEER PORT AND FISHERIES DIVISION, UDUPI-574 118. 38. COMMISSIONER

CITY CORPORATION, BELAGAVI - 590 001. - 19 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 39. EXECUTIVE ENGINEER, PIU STATE HIGHWAY DEVELOPMENT LIMITED GROUND FLOOR PWP ANNEXE BUILDING K.R.CIRCLE, BENGALURU - 560 001. 40. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA NIYAMITHA NO.1, HLBC DIVISION, CHANNARAYAPATNA - 573 201 41. EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION MYSORE - 570 007. 42. EXECUTIVE ENGINEER PWP AND IWTD HASSAN DIVISION HASSAN - 573 201 43. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM NIYAMITHA HARANGI CANAL DIVISION SALIGRAMA K R NAGAR TALUK MYSORE DISTRICT - 570025. 44. DEPUTY CONSERVATOR OF FOREST AND EXECUTIVE DIRECTOR SRI CHAMARAJANAGAR ZOOLOGY GARDEN MYSORE - 570010. 45. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISON VISHVESHWARANAGAR HUBLI - 580 009 - 20 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 46. CHIEF ENGINEER NATIONAL HIGHWAY PWP AND IWTD K R CIRCLE BENGALURU - 560 001 47. COMMISSIONER MANGALORE CITY CORPORATION MANGALORE - 574142 …RESPONDENTS (BY SRI NAVEEN G.S., FOR R-1 TO R-12 & SRI ADITYA VIKRAM BHAT, AGA FOR R-13 TO R-47) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGEMENT DATED 11/04/2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN W.P. NO.30107/2019 & ETC. IN W.A. NO. 1638/2023 BETWEEN:

1. THE PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE, MYSURU THIRD FLOOR GST BHAVAN S1 AND S2 VINAYA MARGA SIDDHARTHA NAGAR MYSURU - 570 011. 2. THE SUPERINTENDENT OF CENTRAL TAX, GST S1 AND S2 VINAYA MARGA SIDDHARTHA NAGAR MYSURU - 570 011. - 21 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 3. THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI - 110 001 (REPRESENTED BY ITS SECRETARY) 4. THE GOODS AND SERVICES TAX COUNCIL JANAPATH CONNAUGHT PLACE, NEW DELHI - 110 001 REPRESENTED BY ITS SPECIAL SECRETARY. 5. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX No.01, QUEEN'S ROAD VASANTHNAGAR BANGALORE - 560 001. …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. SRI CHANDRASHEKARAIAH S/O LATE B.L. RAMAIAH AGED ABOUT 68 YEARS 746/E, 6TH CROSS, 13TH MAIN SARASWATHIPURAM MYSURU - 570 009. 2. M/S GOVINDE GOWDA AND SONS REPRESENTED BY SRI G. ASHOK, PARTNER S/O SRI GOVINDE GOWDA AGED ABOUT 53 YEARS #57, 8TH MAIN, 3RD BLOCK JAYALAKSHMIPURAM MYSURU - 570 012. - 22 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 3. M/S D.K. CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER SRI DASHARATH. K S/O MR. KRISHNAPPA AGED ABOUT 43 YEARS NO .892, No.893, CH NO.41, SHANKALA NIVAS KANTHARAJURS ROAD LAKSHMIPURAM MYSURU 570 004. 4. SRI MAHABALESHWARA BAIRY S/O VENKATARAMANA BAIRY AGED ABOUT 64 YEARS

NO.1398, 3RD MAIN VIJAYANGARA 2ND STAGE MYSURU - 570 017. 5. SRI MAHADEVA S/O SIDDAPPA AGED ABOUT 56 YEARS No.2617, MAHESHWARA NILAYA D F O OFFICE ROAD KOLLEGAL - 571 440. 6. M/S SRI AYYAPPA CONSTRUCTIONS REPRESENTED BY ITS PARTNER SRI U.V.R. ANJANEYULU S/O U.V. SUBBA RAO AGED ABOUT 56 YEARS PLOT NO.1023, FLAT NO.403 SRISTI SALIGRAMA JAYALAKSHMI VILAS ROAD CHAMARAJAPURAM MYSURU -570 005. - 23 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 7. SRI N. NANDISH S/O NANJUNDIAHA AGED ABOUT 42 YEARS No.42, MAYURA ROAD KERGALLI MAIN ROAD R.T. NAGARA, MYSURU - 570 023 8. SRI M. NATARAJ SON OF LATE K. MUTHUSHETTY AGED ABOUT 57 YEARS No.68, 1ST CROSS NIMISHAMBA LAYOUT KUVEMPUNAGARA MYSURU - 570 023. 9. SRI D.P. KRISHNA KUMAR S/O D.R. PUTTASWAMY GOWDA AGED ABOUT 55 YEARS 3RD CROSS, KIKKERI ROAD BASAVESHWARANAGAR K.R. PET TOWN - 571 426. 10. SRI MRUDUL B.C. S/O CHANDRASHEKARAIAH AGED ABOUT 33 YEARS No.746/E, 13TH MAIN 6TH CROSS, NEW SARASWATHIPURAM MYSURU - 570 023. 11. SRI NAKUL B.C. S/O CHANDRASHEKARAIAH AGED ABOUT 35 YEARS No. 746/E, 13TH MAIN, 6TH CROSS NEW SARASWATHIPURAM MYSURU - 570 023. - 24 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 12. SRI APPADURAI C S/O CHINNARAJ SHETTY AGED ABOUT 54 YEARS 7A/660, MALLIKARJUNA NILAYA, RAJEEVNAGAR,KOLLEGAL CHAMARAJANAGAR - 571 313.

13. SRI G.L. LAKSHME GOWDA S/O LINGEGOWDA AGED ABOUT 54 YEARS GOWDALLI, T.M. HOSUR POST S.R. PATNA TALUK MANDYA DISTRICT - 571 806. 14. SRI M SRINIVASULU REDDY S/O M RAMA REDDY AGED ABOUT 61 YEARS No. 242, 12TH CROSS B BLOCK, J.P. NAGARA MYSURU - 570 031. 15. SRI N. SIDDU S/O NINGAIAH AGED ABOUT 50 YEARS No.429, SHIVARATHRESHWARA NAGARA BANNIMANTAPA MYSURU - 570 021. 16. SRI P.K. KRISHNARAJU S/O T. KRISHNA AGED ABOUT 38 YEARS MIG-1, 6TH MAIN 1ST STAGE, HEBBAL MYSURU - 570 016. 17. M.S. REVANNA S/O SHIVANNA - 25 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS AGED ABOUT 67 YEARS NO 812, 8TH MAIN C BLOCK, VIJAYANAGARA 3RD STAGE MYSURU - 570 017. 18. SRI K.S. MANJUNATHA S/O K. SHIVAPPA AGED ABOUT 40 YEARS NO.10/1, F4/4 VINAYAKA ENCLAVES BEHIND JSS HIGH SCHOOL D BLOCK, J P NAGARA MYSURU - 570 031. 19. M/S ANNAPOORNESHWARI CONSTRUCTIONS REPRESENTED BY ITS PARTNER M.S REVANNA S/O SHIVANNA AGED ABOUT 67 YEARS No. 812, 8TH MAIN, C BLOCK VIJAYANAGARA 3RD STAGE MYSURU - 570 017 20. M/S BHOOMIKA BUILDERS PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SRI N.T. KRISHNA MURTHY S/O N.T. THEERTHAGIRI GOWDA No. 415, 8TH MAIN, 7TH CROSS K.C. LAYOUT, MYSURU - 570 011 21. SRI B.G. ARAVIND S/O GURUMURTHY B G AGED ABOUT 34 YEARS No. 23, 4TH MAIN, VIDYAGIRI LAYOUT NAGARABHAVI, BENGALURU - 560 072 - 26 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023

WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 22. SRI UMESH N S/O NARAYANA SWAMY AGED ABOUT 44 YEARS No. 34, HUNDAVADI ANANDURU ELVALA HOBLI MYSURU - 571 130 23. SRI NAGARAJU S/O NAGARAJU AGED ABOUT 37 YEARS #A 12, 5TH MAIN ROAD YADAVAGIRI MYSURU - 570 020 24. SRI H.S. GIRISH S/O S.D. SHIVARUDRAPPA AGED ABOUT 43 YEARS No.15, SHIVASHANTHI NILAYA 80 FT ROAD KANAKADASANAGARA DATTAGALLY MYSURU - 570 030 25. SRI S YOGESH S/O M P SIDDAIAH AGED ABOUT 42 YEARS NO.66, CH 80, GOLLAGERI CHAMARAJAMOHALLA MYSURU - 570 024 26. SRI K SIDDAPPA S/O MALLAIAH AGED ABOUT 68 YEARS A 12, V MAIN, YADAVAGIRI MYSURU - 570 020 - 27 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 27. SRI VENKATACHALAPATHI S/O V VENKATESH AGED ABOUT 68 YEARS No.23, BAIRAWESHWARA NAGARA HEBBAL 1ST STAGE MYSURU - 570 016 28. SRI P VENKATASUBBAIAH S/O P VENKATAIAH AGED ABOUT 56 YEARS No.228, "SRI VENKATADRI" 1ST STAGE, NIVEDITHA NAGARA MYSURU - 570 022 29. SRI NAGARJUNA P S/O VENKATASUBBAIAH AGED ABOUT 27 YEARS NO 228, SRI VENKATADRI 1ST STAGE NIVEDITHA NAGARA MYSURU-570022 30. SRI VENKATAPPA C S/O CHIKKARANGE GOWDA AGED ABOUT 58 YEARS, 165/J, 6TH MAIN, ALANAHALLI LAYOUT T N PURA MAIN ROAD MYSURU-570011 31. SRI S JAYAKUMAR S/O M K SHIVANANJEGOWDA AGED ABOUT 48 YEARS NO 11, 4TH CROSS, 4TH MAIN NANDHINI BADAVANE 1ST STAGE, ALANAHALLI MYSURU-570011 - 28 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023

C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 32. SRI B K DINESH S/O B KALAIAH AGED ABOUT 50 YEARS NO 533, 9TH CROSS VINAYAMARGA SIDDHARTHANAGARA MYSURU-570011 33. SRI A R RAGHU S/O A N RAMALINGU AGED ABOUT 51 YEARS NO 25, AKKI HEBBALU K R PET TALUK-571605 34. M/S YVR CONSTRUCTIONS PROPRIETOR SRI Y VENKATARAMANA S/O PULLAIAH AGED ABOUT 42 YEARS NO 17, 1ST MAIN ROAD OMKAR LAYOUT J P NAGAR MYSURU-570031 35. SRI CHANDRAGIRI MURALI S/O VENKAIAH AGED ABOUT 49 YEARS NO 16, SBM COLONY, WARD NO.64, NEAR CANARA BANK , SRIRAMPURA MYSURU-570023 36. SRI K NAGARAJA S/O KEMPAPPA AGED ABOUT 61 YEARS NO 1019, 5TH MAIN, 11TH CROSS - 29 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS E AND F BLOCK , RAMAKRISHNANAGARA MYSURU-570022 37. SRI K T RAVI S/O K B THAMMANNA GOWDA AGED ABOUT 52 YEARS NO.K.T. 159/100, MARIGOWDA LAYOUT 3RD CROSS MANDYA -571401 38. SRI S RAJASHEKAR S/O C SHIVASHANKARAPPA AGED ABOUT 59 YEARS D.NO.34, HIG , 1ST MAIN A AND B BLOCK RAMAKRISHNANAGARA MYSURU-570022 39. SRI R MANJUNATH SON OF LATE RUDRAIAH AGED ABOUT 56 YEARS RESIDING AT DHARANI 8TH CROSS, JOGIMATTI ROAD CHITTRADURGA - 577501 40. SRI A N SWAMY S/O NANJACHARI No.231, CHAMANAHALLI BANNRU HOBLI T NARASIPURA TALUK MYSORE DISTRICT - 571101 41. M/S K.T.R. CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER K.T.RAVI - 30 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023

C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS S/O LATE K.B.THAMMANNAGOWDA AGED ABOUT 52 YEARS GROUND FLOOR, NO.484 A AND B BLOCK, CHITRABANU ROAD, KUVEMPUNAGARA MYSURU-570 023. 42. SRI DHANAJAYA M AGED ABOUT 37 YEARS, S/O MARISWAMI N DOOR NO.1899, 1ST CROSS SEEBAIAH ROAD, DEVARAJA MOHALLA, MYSURU-570 001. 43. SRI H S ARUNKUMAR AGED ABOUT 46 YEARS S/O H.N.SHANKAR GOWDA NO 275/1, HALAHALLAI MAIN ROAD MANDYA-571 401 44. SRI L RANGAREDDY AGED ABOUT 73 YEARS S/O L PEDDA RANGA REDDY No.3078, 12TH CROSS R.P.ROAD, NANJANGUD-571 301 45. SRI P SUBRAMANI AGED ABOUT 68 YEARS S/O PONNUSWAMY AASHIRVAAD 1ST MAIN RANGANATHA EXTENSION GOPALA, SHIVAMOGGA-577 201 46. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR VIDHANA SOUDHA - 31 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS BENGALURU-560 001 (REP BY ADDL CHIEF SECRETARY) 47. COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD GANDHINAGAR BENGALURU-560 009 48. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISIONAL VAT SHESHADRI IYER BUILDING DEEWANS ROAD, K R MOHALLA MYSURU-570 024 49. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION TUMKUR - 572 101 50. THE COMMISSIONER MYSURU CITY CORPORATION NEW SAYYAJI RAO ROAD MYSURU - 570024 51. THE EXECUTIVE ENGINEER MYSURU URBAN DEVELOPMENT AUTHORITY (MUDA) CHAMARAJAPURAM MYSURU-570005

52. THE EXECUTIVE ENGINEER PWP AND I W T DEPARTMENT, MYSURU DIVISION MYSURU - 570010 - 32 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 53. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION KUVEMPUNAGAR, MYSURU - 570023 54. THE EXECUTIVE ENGINEER PWP AND IWT DEPARTMENT SPECIAL DIVISION HUNSUR MYSURU DISTRICT - 571105 55. TH EXECUTIVE ENGIENEER KARNATAKA PUBLIC WORKS PORTS AND INLAND WATER TRANSPORT DEPARTMENT (PWP AND IWT DEPARTMENT) VIDYANAGAR, B.M. ROAD MANDYA - 571401 56. CHIEF OFFICER TOWN PANCHAYATH VIRAJPET - 571218 57. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, IRRIGATION SOUTH, GOKULAM 4TH STAGE MYSURU-570002 58. CHIEF DEVELOPMENT OFFICER AND CHIEF ENGINEER KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD No.49, EAST WING, 4TH AND 5TH FLOOR KHANIJA BHAVAN, RACE COURSE ROAD BENGALURU - 560 001 - 33 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 59. THE CHIEF ENGINEER KARNATAKA HOUSING BOARD 3RD FLOOR, CAUVERY BHAVAN K.G.ROAD, BENGALURU-560001 60. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION NO.14/3, 4TH FLOOR ARAVIND BHAVAN N T ROAD, NEAR K R CIRCLE BENGALURU-560001 61. THE EXECUTIVE ENGINEER KPWP AND IWTD DIVISION CHAMARAJANAGARA-571313 62. THE SECRETARY A.P.M.C KEMPANAPALYA ROAD, KOLLEGAL - 571440 CHAMARAJANAGAR DISTRICT 63. MANAGING DIRECTOR K.S.R.T.C. CENTRAL OFFICE

K H ROAD, SHANTHINAGAR BENGALURU-560027 64. THE EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT NAZARBAD, MYSURU-570010 65. THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHORITY, CAUVERY BASIN PROJECTS NO.2, DIVISION, KALIDASA ROAD VIJAYANAGARA 1ST STAGE MYSURU-570017 - 34 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 66. THE EXECUTIVE ENGINEER KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD SARASWATHIPURAM MYSURU-570009 67. THE EXECUTIVE ENGINEER RURAL DEVELOPMENT WATER AND SANITARY DEVELOPMENT MYSURU DIVISION MYSURU - 570 006 68. CHIEF OFFICER TOWN MUNICIPAL COUNCIL, GUNDLUPET-571111 CHAMARAJANAGARA DISTRICT 69. CHIEF OFFICER TOWN MUNICIPAL COUNCIL, MALVALLY-571430 MANDYA DISTRICT 70. THE CHIEF OFFICER TOWN MUNICIPAL COUNCIL, SRIRANGAPATTANA- 571438 MANDYA DISTRICT 71. THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION, PPP CELL (PIU), SHIVAMOGGA-577301 72. THE SECRETARY AGRICULTURE PRODUCE MARKET COMMITTEE, MAIN MARKET YARD BANDIPALYA, MYSURU-570008 - 35 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 73. DEPUTY COMMISSIONER DEPUTY COMMISSIONER OFFICE, VIDYANAGAR, RAMANAGAR-562159 RAMANAGARA DISTRICT 74. THE EXECUTIVE ENGINEER PWP AND IWD MYSURU DIVISION, T NAGARASIPURA-571124 MYSURU DISTRICT 75. KARNATAKA HEALTH SYSTEM DEVELOPMENT AND REFORM PROJECT

PHI BUILDING, 1ST FLOOR, SHESHADRI ROAD, BENGALURU-560027 76. KARNATAKA STATE HIGHWAYS IMPROVEMENT PROJECT (KSHIP) PWD ANNEXE BUILDING, PROJECT IMPLEMENTTION UNIT, 1ST FLOOR, K R CIRCLE BENGALURU-560001 77. EXECUTIVE ENGINEER RDPR DEPARTMENT PROJECT DIVISION MYSURU, N R MOHALLA, MYSURU-570007 78. THE SUPERINTENDING ENGINEER PANCHAYATH RAJ ENGINEERING CIRCLE No.1243, ASARE 3R CROSS, GANGE ROAD, KUVEMPUNAGARA, MYSURU-570023 79. RURAL DEVELOPMENT AND PANCHAYATH RAJ M S BUILDING 3RD FLOOR, NEAR 3RD GATE, BENGALURU-560001 - 36 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 80. THE EXECUTIE ENGINEER KARNATAKA PUBLIC WORKS, PORT AND INLAND WATER TRANSPORT DEPARTMENT (PWD) RAMANAGARA-562159 81. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED, KABINI RESERVOIR DIVISION, KABINI COLONY, H D KOTE TALUK, MYSURU DISTRICT-571116 82. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED, NANJANGUD-571301 MYSURU DISTRICT 83. THE MUNICIPAL COMMISSIONER TOWN MUNICIPAL COUNCIL, BM ROAD, NEAR KSRTC BUS STAND, PERIYAPATNA-571107 84. THE EXECUTIVE ENGINEER KABINI CANAL DISTRIBUTORY DIVISION, T.NARASIPURA-571124 85. THE CONSERVATOR OF FORESTS BANDIPURA WILD LIFE PROJECT, ARANYA BHAVANA ASHOKA PURAM, MYSURU-570004 86. THE CONSERVATOR OF FORESTS AND EXECUTIVE DIRECTOR SRI CHAMARAJENDRA ZOOLOGICAL GARDENS ZOO MAIN ROAD, INDIRA NAGARA, MYSURU-570010 - 37 - NC: 2026:KHC:28975-DB

WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 87. THE MUNICIPAL COMMISSIONER MADIKERI CITY MUNICIPAL COUNCIL MADIKERI TOWN, MADIKERI-571201 88. THE CHIEF OFFICER KUSHALNAGARA TOWN PANCHAYAT B M ROAD, KUSHALANAGARA-571401 89. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED CNNL M P DIVISION, RAMANAGARA-571511 90. THE MANAGING DIRECTOR DR B R AMBEDKAR DEVELOPMENT CORPORATION 9TH AND 10TH FLOOR VISHWESHWARAIAH MINI TOWERS DR. B.R. AMBEDKAR VEEDHI BENGALURU-560001 91. THE EXECUTIVE ENGINEER KARNATAKA RURAL ROAD DEVELOPMENT AGENCY 3RD FLOOR, GRAMEENABHIVRUDDI BHAVANA ANANDRAO CIRCLE, BENGALURU-560009 92. THE MUNICIPAL COMMISSIONER KARNATAKA CITY MUNICIPAL COUNCIL BENGALURU MYSURU ROAD KANAKAPURA-562117 93. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAM LIMITED HEMAVATHY CANAL DIVISION HEBBUR-572120 - 38 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 94. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAM LIMITED HEMAVATHY CANAL DIVISION YEDIYUR-572142 95. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAM LIMITED KRS DIVISION K R SAGARA-571607 96. THE EXECUTIVE ENGINEER MYSURU DIVISION, KUWSDB MYSURU (REGULAR) No.927, NEW KANTHARAJ URS ROAD 6TH MAIN, 2ND FLOOR SARASWATHIPURAM MYSURU-570009 97. THE EXEUTIVE ENGINEER NWKRTC DIVISION OFFICE, INDUSTRIL ESTATE, HUBBALLI-580021 98. THE EXECUTIVE ENGINEER ENGINEERING SECTION

UNIVERSITY OF MYSURU, KANTHARAJ URS ROAD, SARASWATHIPURAM, MYSURU-570009 99. THE EXECUTIVE ENGINEER SHIVAMOGGA CITY CORPORATION, SHIVAMOGGA-577201 100. THE MUNICIPAL COMMISSIONER CITY MUNICIPAL COUNCIL, CHAMARAJNAGRA-571313 - 39 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 101. THE EXECUTIVE ENGINEER VISESVARAYA JALA NIGAMA LIMITED UBP DIVISION HOSADURGA-577527 102. THE DEPUTY COMMISSIONER HASSAN DISTRICT URBAN DEVELOPMENT DEPARTMENT HASSAN-573201 …RESPONDENTS (BY SRI NAVEEN G.S., ADVOCATE FOR R-1 TO 45 & SRI ADITYA VIKRAM BHAT, AGA FOR R-46 TO 49, 52, 54 & 55; SRI G. LAKSHMEESH RAO, ADVOCATE FOR R-63) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGEMENT DATED 11/04/2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN W.P. NO.9721/2019 & ETC. IN W.A. NO. 1647/2023 BETWEEN: 1. PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE, MYSURU THIRD FLOOR, GST BHAVAN S1 AND S2, VINAYA MARGA SIDDHARTHA NAGAR MYSURU-570011 2. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD VASANTHNAGAR BENGALURU-560001 - 40 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 3. THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 REPRESENTED BY ITS SECRETARY 4. THE GOODS AND SERVICES TAX COUNCIL JAQNPATH CONNAUGHT PLACE NEW DELHI-110001

REP. BY SPECIAL SECRETARY …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. SRI T. VASUDEV PROPRIETOR DHYAN ASSOCIATES S/O LATE THIBBEGOWDA P AGED ABOUT 51 YEARS R/A NO.9, GIRI GOWDA MARG SJCE MAIN ROAD WAGDEVI NAGAR 2ND STAGE MYSURU-570009 2. SRI S KRISHNA S/O SIDDEGOWDA AGED ABOUT 45 YEARS R/A NO.129, 4TH CROSS 12TH MAIN, 4TH STAGE T K LAYOUT MYSURU-570023 3. SRI N.S. RAMESH BABU S/O LATE SHIVARUDRAPPA AGED ABOUT 58 YEARS R/A NO.72, SRI VINAYAKA - 41 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 1ST CROSS, KANAKA NAGAR SHIMOGA-577201 4. SRI H G BASAVARAJAPPA S/O H G CHANNABASAPPA AGED ABOUT 76 YEARS R/A NO.36/3, 4TH CROSS BASAVESHWARA NAGAR SHIMOGA-577201 5. SANTHOSH BUILD WELL INFRA PVT LTD A PRIVATE LIMITED COMPANY INCORPORATION UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT BLOCK 302 SWISS COMPLEX 3RD FLOOR, NO.33 RACE COURSE ROAD BENGALURU-560001 REPRESENTED BY ITS MANAGING DIRECTOR DHANRAJ S TALAMPALLY 6. SRI P RAVISHANKAR S/O LATE GANGADHAR RAO AGED ABOUT 55 YEARS R/A NO.5209, 8TH MAIN 3RD STAGE, 1ST BLOCK DATTAGALLI MYSURU-570022 7. M/S RAVISHANKAR INFRASTRUCTURE PVT LTD A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT NO.5209 8TH MAIN, 3RD STAGE IST BLOCK, DATTAGALLI MYSURU-570022 REPRESENTED BY ITS - 42 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023

C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS MANAGING DIRECTOR P RAVISHANKAR 8. SRI B T SURESH S/O THOPE GOWDA AGED ABOUT 50 YEARS R/A NO.15, BONAGERE NAGAMANGALA TALUK MANDYA DISTRICT-571432 9. SRI CHANDRASHEKAR S/O LATE K RAMANNA AGED ABOUT 58 YEARS R/A JAYACHANDRA NILAYA JONSEPH HOSPITAL ROAD NEAR FOREST NURSERY CHAMARAJANAGAR TOWN CHAMARAJANAGAR-571313 10. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU-560001 (REP. BY ADDL CHIEF SECRETARY) 11. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU-560009 12. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISINAL VAT SHESHADRI IYER BUILDING DEEWANS ROAD K.R. MOHALLA MYSORE-570024 - 43 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 13. ASSISTANT COMMISSIONER OF STATE TAX LGSTO-190, DIWANS ROAD SHESHADRI BHAVAN MYSURU-570004 14. THE COMMISSIONER MYSURU CITY CORPORATION MYSURU-570004 15. THE EXECUTIVE ENGINEER U G D DIVISION V.V.W.W. PREMISES MYSURU CITY CORPORATION MYSURU-570020 16. THE DEPUTY COMMISSIONER CHAMARAJANAGAR DISTRICT CHAMARAJANAGAR-571111 17. THE COMMISSIONER CITY MUNICIPAL COUNCIL CHAMARAJANAGAR-571111 18. THE TOWN MUNICIPAL COUNCIL GUNDLUPETE, REPRESENTED BY ITS CEO. 19. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, BENGALURU-560 001. 20. THE EXECUTIVE ENGINEER

P.W.P. AND I.W.T. DEPARTMENT MYSURU-570 020. 21. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T., HUNSUR DIVISION MYSURU DISTRICT-570 020. - 44 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 22. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, CHAMARAJANAGARA-571 111. 23. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, SHIMOGA-577 301. 24. THE KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED A GOVERNMENT OF KARNATAKA UNDERTAKING HAVING ITS CORPORATE OFFICE AT NO. 59, RICHMOND ROAD, BENGALURU-560 025, REPRESENTED BY ITS EXECUTIVE ENGINEER - CONTRACTS. 25. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, CHITRADURGA-577 527. 26. THE DEPUTY COMMISSIONER URBAN DEVELOPMENT CELL, SHIMOGA DISTRICT, SHIMOGA-577 301. 27. THE COMMISSIONER SHIMOGA CITY CORPORATION, SHIMOGA-577 301. 28. KARNATAKA HOUSING BOARD OFFICE AT 3RD AND 4TH FLOORS CAUVERY BHAVAN K.G. ROAD, BENGALURU-560 009. REPRESENTED BY ITS CHIEF ENGINEER - 45 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 29. KARNATAKA HEALTH SYSTEM DEVELOPMENT AND REFORM PROJECT OFFICE OF THE CHIEF ENGINEER, 1ST FLOOR, P.H.I. BUILDING, SESHADRI ROAD, BENGALURU-560 001, REPRESENTED BY ITS CHIEF ENGINEER. 30. KARNATAKA INDUSTRIAL AREA DEVELOMENT BOARD A GOVERNMENT OF KARNATAKA UNDERTAKING NO. 49, 4TH AND 5TH FLOOR EAST WING

KHANIJA BHAVAN RACE COURSE ROAD, BENGALURU-560 001. 31. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED K.R.S. DIVISION K.R. SAGAR, MANDYA DISTRICT-571 426. 32. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, TUMKURU DIVISION, TUMKUR-572 110. 33. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, RAMANAGARA DIVISION, RAMANAGARA-571 501. 34. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, MANDYA-571 426. - 46 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 35. THE EXECUTIVE ENGINEER P.W.P. AND I.W.T. DEPARTMENT, TUMKUR-572 110. 36. THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHORITY, CADA DIVISION-2, MYSORE-570 020. 37. THE EXECUTIVE ENGINEER RDPR DIVISION, MYSURU-570 020. …RESPONDENTS (BY SRI NAVEEN G.S., ADVOCATE FOR R-1 TO R-9 & SRI ADITYA VIKRAM BHAT, AGA FOR R-10 TO R-37) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGEMENT DATED 11.04.2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HONBLE COURTI IN W.P. No. 15086/2019 AND ETC. IN W.A. NO. 25/2024 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD, VASANTHNAGAR, BENGALURU - 560 001 2. THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE NEW DELHI -110 001 REP. BY SPECIAL SECRETARY 3. THE UNION OF INDIA MINISTRY OF FINANCE - 47 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023

WA No. 1638 of 2023 HC-KAR AND 2 OTHERS NEW DELHI -110 001 REPRESENTED BY ITS SECRETARY …APPELLANTS (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. T.H. MANAVALLAIAH S/O LATE HONNAGIRAIAH, AGED ABOUT 49 YEARS, R/AT TUREVEKERE VILLAGE, TURUVEKERE POST, EYDIUR HOBLI, KUNIGAL TALUK, TUMKUR DISTRICT-572130 2. H. BYRAPPA S/O HUCHAPPA, AGED ABOUT 52 YEARS, R/AT HONNENAHALLI, KOTTAGERE HOBLI, BHAKTHARAHALLI POST, KUNIGAL POST, TUMKUR DISTRICT-572130 3. G.K. PRADEEP S/O G.S. KANTHARAJU, AGED ABOUT 36 YEARS, R/AT GANGASANDRA VILLAGE, MELUKOTE POST, TUMKUR TALUK, TUMKUR DISTRICT-572128 4. N.C. CHANNAKESHAVA S/O R. CHANNAPPA, AGED ABOUT 45 YEARS, R/AT NARAGANAHALLI, GULUR HOBLI, TUMKUR DISTRICT-572122 5. B.K. VINAY S/O B.C. KAMALAPPA, AGED ABOUT 39 YEARS, R/AT WARD NO.22, - 48 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS OLD LINGADAHALLI ROAD, NEAR HPS SCHOOL, BIRUR (RURAL) KADUR TALU, CHICKMAGALUR DISTRICT-571116 6. K.R. NINGARAJAPPA S/O K.G. RANGEGOWDA, AGED ABOUT 52 YEARS, R/AT NO.16, DODDABYAGATHAVALLI, HOLENARASIPURA TALUK, HASSAN DISTRICT-573 7. T.S. RAMACHANDRA S/O THATTEKERE SHETTYGOWDA, AGED ABOUT 50 YEARS, R/AT LIG NO.8, KHB COMPLEX, 1ST STAGE, 1ST CROSS KUKVEMPUNAGAR MYSORE-570023 8. G.P. ANANTHARAJU S/O LATE PAPANNA AGED ABOUT 60 YEARS R/AT NO.I 135, MOKSHA MARGA, SIDHARTHA NAGAR, MYSORE-560011 9. B.S. PRABHAKAR JAIN

S/O B SHANTHARAJAIAH, AGED ABOUT 62 YEARS, R/AT NO.13. A-15 BLOCK, VASU LAYOUT, RAMAKRISHNA NAGAR, I BLOCK, MYSORE-570022 10. S. SUDHEER KUMAR S/O SHIVARAM, AGED ABOUT 46 YEARS, R/AT NO.50-8, KARUNA MARGA, - 49 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS SIDHARTHA LAYOUT, MYSORE-570011 11. T. JAYAPRAKASH S/O THIMAN, AGED ABOUT 55 YEARS, R/AT NO.6956/6399 3 CROSS, BWSSP ROAD, BASAVESHWARA NAGAR, WEST DIVISION, KANAKAPURA TOWN, RAMANAGARA DISTRICT-562117 12. VIJAYANAND SHETTY S/O SADASHIVSHETTY, AGED ABOUT 48 YEARS, R/AT RAJALAKSHMI PEROL PUMP, KOTESHWARA, KUNDAPURA TALUK, UDUPI DISTRICT-576222. 13. THE STATE OF KARNATAKA FINANCE DEPARTMENT, II FLOOR, VIDHANA SOUDHA, BENGALURU-560001 REP BY ADDL. CHIEF SECRETARY,. 14. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA, VANIJYA THERIGE KARYALAYA, IST MAIN ROAD, GANDHINAGAR, BENGALURU-560009 15. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO-175 JAI BHARATH BUILDING TUMKUR. 16. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER SHESHADRI BHAVANA, - 50 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS DEWANS ROAD, MYSORE. 17. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMERCIAL TAX DEPARTMENT, TARIKERE ROAD, CHICKAMAGALURU. 18. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SHARADA SAMUDAYA BHAVANA,

SHANKAR MUTT ROAD, HASSAN. 19. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, HEMAVATHI CANAL DIVISION, YEDIYUR, TUMKUR DISTRICT. 20. THE EXECUTIVE ENGINEER VISHWESHWARA JALA NIGAMA LIMITED, YETHINA HOLE PROJECT, DIVISION NO.2, TUMKUR -572102 21. THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION, TUMKUR. 22. THE EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT DEPARTMENT TUMKUR 23. THE COMMISSIONER TUMKUR CITY CORPORATION,. TUMKUR. 24. THE EXECUTIVE ENGINEER DIVISION No.2 - 51 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS BHADRAVATHI CADA RANEBENNUR 25. THE EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION, CHIKKAMAGALURU. 26. THE EXECUTIVE ENGINEER PRAMC, PWP AND IWTD, K.R.CIRCLE, BENGALURU. 27. THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION, HASSAN 28. THE EXECUTIVE ENGINEER RD AND PRD DIVISION, HASSAN 29. COMMISSIONER DEPARTMENT OF ARCHEOLOGU MUSEUM AND HERITAGE, KARNATAKA EXHIBITION AUTHORITY, PREMISES OFFICE, MYSORE-570010 30. THE EXECUTIVE ENGINEER PWP AND IWTD, RAMANAGAR DIVISION, RAMANAGAR. 31. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, ASHOKNAGAR, URWASTORE, MANGALORE. 32. THE EXECUTIVE ENGINEER PMGSY, PROJECT DIVISION, JAYANAGAR 1ST CROSS, DHARWAD - 52 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 33. THE DEPUTY COMMISSIONER

DAKSHINA KANNADA DISTRICT, MANGALORE. 34. THE EXECUTIVE ENGINEER KRRDA, PROJECT DIVISION, PRE DEPARTMENT, UDUPI 35. THE EXECUTIVE ENGINEER PWP AND IWTD DEPARTMENT, UDUPI DIVISION, UDUPI. 36. THE EXECUTIVE ENGINEER KRRDA, PROJECT DIVISION, MAIDAN ROAD, MANGALORE. 37. THE EXECUTIVE ENGINEER KRRDA, PMGSY DIVISION, KARWAR. 38. THE EXECUTIVE ENGINEER RURAL WATER SUPPLY DIVISION, DHARWAD. …RESPONDENTS (BY SRI NAVEEN G.S.,ADVOCATE FOR R-1 TO 12 & SRI ADITYA VIKRAM BHAT, AGA FOR R-13 TO 38) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGEMENT DATED 11/04/2023 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HONBLE COURT IN W.P. NO.50889/2019 & ETC. THESE APPEALS, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: - 53 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MRS. JUSTICE K.S. HEMALEKHA ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. The appellants have filed the present appeals impugning the judgment dated 11.04.2023 passed by the learned Single Judge of this Court in W.P.No.19067/2019; W.P.No.30107-118/2019; W.P.No.9721/2019; W.P.No.15086/2019 and W.P.No.50889/2019 [impugned order]. The prayers in the writ petitions were substantially similar and the writ petitioners in the main writ petition, inter alia, prayed as under:

“(a) Declare that the provisions of the GST Act are inapplicable in respect of works contracts where provisions of service are made prior to 01.07.2017 in so far as the petitioners are concerned and consequently that the respondent Nos. 4 to 8 have no jurisdiction to either issue notice or to take any coercive steps against the petitioners under the provisions of the GST Act dated 01.07.2017 produced as Annexure-H2; (b) Declare that the provisions of Section 7(3) read with clause 6 of Schedule II of the GST Act is ultra vires Article 366 (12A), (26A), (29A)(b) & (f) of the Constitution in view of the settled principles of law laid down by the Hon’ble Supreme Court regarding “works contract” and consequently that the respondent Nos. 4 to 8 have no jurisdiction to either issue notice or to take any coercive steps against the petitioners under the provisions of the GST Act for “works - 54 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS contract” entered into post 01.07.2017 i.e. after the GST Act came into effect, which is produced as Annexure-H2; and (c) Direct the respondent No. 1 to consider the representations as per Annexure-C-1, Annexure-C-2 and Annexure-C-3 all dated 24.11.2018 in tandem with Annexures-D, E1 to E6; and (d) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice.”

2. The writ petitioners state that they were registered under the Karnataka Value Added Tax Act, 2003 [the KVAT Act] and had obtained GST registration after the rollout of the Goods and Services Tax [GST] regime with effect from 01.07.2017. 3. The writ petitioners are contractors who, being the successful bidders in tenders invited by various Government Departments, agencies and instrumentalities [the Employers], had entered into works contracts for the execution of works. The tenders were invited and the agreements were entered into largely prior to 01.07.2017, at the Schedule of Rates [SR] then prevailing under the VAT regime. Most of the writ petitioners having opted for the Composition Scheme under Section 15 of the KVAT Act, discharged tax at 4% of the turnover, which was deducted at source by the respective Employers, while some were assessed under the regular VAT scheme under the KVAT Act. Part of the - 55 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS works was executed, and in some cases invoices were raised or payments received, after 01.07.2017. 4. Although copies of the contracts were not produced in their entirety, the writ petitioners had produced extracts of the agreements. The agreements expressly provided that the rates quoted by the contractor shall be deemed to be “inclusive of the sales and other taxes” that the contractor would have to pay for the performance of the contract.

5. The writ petitioners claimed that since the rates quoted were on the basis of the SR prevailing prior to 01.07.2017, the same did not include the element of GST – Central GST, SGST and IGST – payable under the relevant GST Acts. With the Goods and Services Tax Acts coming into force on 01.07.2017, the works contracts came to be subjected to GST at the rate of 18% (for the period from 01.07.2017 to 21.08.2017) and at 12% thereafter. This increased the tax burden of the writ petitioners. The tax authorities issued notices calling upon the writ petitioners to discharge GST on the works contracts at the applicable rates and to file returns, failing which their GST registration was proposed to be cancelled. The - 56 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS writ petitioners submitted representations dated 24.11.2018 seeking that the incremental tax burden be borne by the Employers and that no coercive action be taken. The representations were not favourably considered and this led the writ petitioners to approach this Court.

6. The writ petitions filed by the writ petitioners were allowed by the learned Single Judge. The impugned order is a common order passed in a batch of writ petitions [Sri. Chandrashekaraiah and others v. The State of Karnataka (W.P.No.9721/2019 and connected matters, including W.P.No.19067/2019, W.P.No.30107-118/2019; W.P.No.15086/2019 and W.P.No.50889/2019), decided on 11.04.2023]. The operative part of the impugned order reads as under: “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. - 57 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS (b) The payments received by the Petitioners pre-GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime – either under COT or VAT scheme as applicable. (c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works. (e) Deduct the “KVAT” amount from those materials and the service tax, if applicable. (f) Add the applicable “GST” on those items.

(g) Input Credit on the materials is to be arrived at and be set off as against the output GST, for those assessed under regular VAT. (h) Further, the “tax difference” should be calculated on such balance works executed or to be executed after 01.07.2017 separately. (i) Based on the result obtained on calculation of the tax difference on the contract value, concerned department/authority has to decide whether agreement needs to be changed or not. (j) A supplementary agreement may be signed with the Petitioners for the revised GST-inclusive work value for the Balance Work completed or to be completed as determined above and in case the revised GST-inclusive work value for the Balance Work, completed or to be completed after 01.07.2017, is more than the original agreement work value, the Petitioners are to be paid /reimbursed, as the case may be, the differential tax amount by the concerned employer; so also, in case payments for works completed pre-GST are made post-GST, the concerned employer has to - 58 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS pay or reimburse, as the case may be, the differential tax amount, to the Petitioners.

(iii) Petitioners are directed to submit comprehensive representations to the respective employers/Respondents within a period of 4 weeks from the date of receipt of a copy of this order, irrespective of whether they have completed the works pre-GST or post-GST or payments were received or yet to be received post-GST. (iv) If such representations are submitted, the respective employers/Respondents are directed to consider and dispose of the same in the light of the aforesaid directions / guidelines as expeditiously as possible and at any rate within a period of 8 weeks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation. (vi) The GST authorities are also directed not to take precipitative action against the Petitioners for a period of 6 months from the date of receipt of a copy of this order. (vii) Liberty is reserved in favour of the petitioners to challenge any order / decision passed / taken by the respondents or the authorities, subsequent to this order and also take recourse to such remedies as available in law.”

7. The learned counsel appearing for the appellants has confined the challenge to the impugned order to the directions issued to the tax authorities. It is submitted that the operative part - 59 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS of the impugned order – insofar as it permits the writ petitioners to file returns / amended returns for the period after 01.07.2017 by calculating the differential tax in the manner set out therein, waives the interest, penalty and the period of limitation under the GST Acts, and directed the GST authorities not to take precipitative action against the writ petitioners – is contrary to the statutory scheme. It is submitted that the levy of interest under Section 50 of the Central Goods and Services Tax Act, 2017 is automatic and mandatory and admits of no discretion to waive or reduce it, and that there is no provision enabling the filing or amendment of returns in the manner directed.

8. The dispute as to whether the writ petitioners would be entitled to reimbursement of the incremental tax paid or payable by them on account of the levy of GST is strictly a matter between the writ petitioners and the Employers with whom they had entered into the contracts. The contracts between the writ petitioners and the Employers would not alter the statutory scheme for the levy of GST. Thus, the liability of the writ petitioners to pay Goods and Services Tax (whether under the Central Goods and Services Tax Act, 2017, the State Goods and Services Tax Act, 2017 or the - 60 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS Integrated Goods and Services Tax Act, 2017) is required to be determined strictly in accordance with the provisions of the relevant statute. The question of the levy of GST, assessment, recovery, and enforcement is a matter of statutory prescription. 9. In view of the above, no directions could be issued permitting the filing of any revised returns contrary to the provisions of the statute. The plenary directions to waive the penalty, interest under the GST Acts or the limitation for filing returns/revised returns are also unsustainable.

10. The controversy as to the incremental tax burden arising on account of the change in the tax regime is, in essence, one between the writ petitioners and the Employers. In the context of such a dispute, no directions could be issued to the tax authorities regarding the levy, assessment, and collection of tax, penalty, or interest. 11. In the aforesaid view, the direction issued to the respondents to reimburse the differential tax is required to be construed as a direction only to the concerned Employers and not to the tax authorities. - 61 - NC: 2026:KHC:28975-DB WA No. 1587 of 2023 C/W WA No. 1599 of 2023 WA No. 1638 of 2023 HC-KAR AND 2 OTHERS 12. Accordingly, the impugned order, to the extent it issues directions to the tax authorities, is set aside. The appeal is disposed of in the aforesaid terms. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (K.S. HEMALEKHA) JUDGE SD List No.: 2 Sl No.: 0