#article 226

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Ex parte GST demand set aside as taxpayer’s illness justified delay and warranted opportunity to participate in Section 73 proceedings

Case Title: M/s M.J. Infrastructure v. Joint Commissioner (Appeal), DGSTO-04 & Ors.Court: High Court of Karnataka, BengaluruPetition No.: W.P. No. 4076 of 2025 (T-RES)Category: Delay condonation and ex parte assessment under Section 73 – Natural justiceDate of Judgment: 25 February 2025Relevant Sections: Sections 73 and 107 of the CGST / KGST Act, 2017; Article 226 of the Constitution of…

Ex parte GST demand set aside as taxpayer’s illness justified delay and warranted opportunity to participate in Section 73 proceedings

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Refund of enhanced GST @18% directed as the public sector employer had admitted liability for 6% differential amount but failed to release payment

Case Title: SKB Projects India Pvt. Ltd. v. State of Madhya Pradesh & OthersCourt: High Court of Madhya Pradesh, Jabalpur BenchPetition No.: Writ Petition No. 38356 of 2024Date of Judgment: 15 January 2025Category: Rate of GST / Refund of Differential TaxRelevant Sections: Article 226 of the Constitution of India; Section 9 of the CGST/SGST Act, 2017; Notifications No. 24/2017–CT(R) dated…

Refund of enhanced GST @18% directed as the public sector employer had admitted liability for 6% differential amount but failed to release payment

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Government entity directed to reimburse contractor’s excess 6% GST for period after rate hike from 12% to 18%, as writ held maintainable despite arbitration clause

Case Title: M/s Sita Homes Pvt. Ltd. vs. State of Madhya Pradesh and OthersCourt: High Court of Madhya Pradesh, Indore BenchPetition Number: Writ Petition No. 34913 of 2024Judgment Date: 20 November 2024Category of Dispute: Rate of GST / Reimbursement of differential taxRelevant Sections: Article 226 of the Constitution of India; Section 9, 15, and 31 of the CGST Act, 2017; Notification No.…

Government entity directed to reimburse contractor’s excess 6% GST for period after rate hike from 12% to 18%, as writ held maintainable despite arbitration clause

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Refund of excess GST directed as Court holds government entity liable to reimburse contractor for overpayment due to incorrect rate application

Case Title: Natvar Construction Co. v. State of Madhya Pradesh & OthersCourt: High Court of Madhya Pradesh, Indore BenchPetition No.: Writ Petition No. 3697 of 2025Judgment Date: 10 February 2025Category: Refund of Excess GST PaidRelevant Section: Article 226 of the Constitution of India; Section 54 of the CGST Act, 2017; Notification No. 24/2017-CT (Rate) dated 21.09.2017Neutral Citation:…

Refund of excess GST directed as Court holds government entity liable to reimburse contractor for overpayment due to incorrect rate application

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Tender cancellation upheld as bidders failed to deposit 25% amount with GST despite multiple opportunities and clear tender conditions

Case Title: Laxmi & Ors. v. Indore Smart City Development Ltd. & Ors.Court: High Court of Madhya Pradesh, Indore BenchPetition Nos.: WP No. 30072/2024, 30068/2024, 30077/2024, 30081/2024Judgment Date: 18 December 2024Category of Dispute: GST applicability on tender premium – Input Tax applicability and contract complianceRelevant Sections: Article 226 of the Constitution of India; Section 9 and…

Tender cancellation upheld as bidders failed to deposit 25% amount with GST despite multiple opportunities and clear tender conditions

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Extra 6% GST reimbursement directed to be paid to contractor as court holds government entity liable to bear enhanced tax burden post rate revision

Case Title: Jitendra Kumar Mishra v. State of Madhya Pradesh and OthersCourt: High Court of Madhya Pradesh, Jabalpur BenchPetition No.: W.P. No. 38994 of 2024Judgment Date: 18 December 2024Category of Dispute: Rate of GST / Contractual ReimbursementRelevant Sections: Section 9 and Section 11 of the CGST Act, 2017; Article 226 of the Constitution of India; Notifications No. 24/2017-CT(R) dated…

Extra 6% GST reimbursement directed to be paid to contractor as court holds government entity liable to bear enhanced tax burden post rate revision

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Writ petition dismissed as petitioner permitted to approach tax authority against GST demand on royalty pending Supreme Court decision

Case Title: Gajendra Singh Parmar v. Assistant Commissioner, State Commercial TaxCourt: High Court of Madhya Pradesh, Gwalior BenchPetition Number: W.P. No. 39580 of 2024Judgment Date: 19 December 2024Category: Royalty Payments – GST on Mining LeaseRelevant Sections: Section 9 of the CGST Act, 2017; Article 226 of the Constitution of India Facts (Paras 2–4) The petitioner, Gajendra Singh Parmar,…

Writ petition dismissed as petitioner permitted to approach tax authority against GST demand on royalty pending Supreme Court decision

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Mandamus directed for consideration of contractor’s representation involving GST deviation payments for pre-GST work

Case Title: Satyabrata Jena v. State of Odisha and OthersCourt: Orissa High Court, CuttackPetition Number: W.P.(C) No. 32770 of 2024Date of Judgment: 06 January 2025Category: GST implication in contractual payments (post-GST deviation on pre-GST work)Relevant Sections: Article 226 of the Constitution of India, implications under CGST/OGST Act relating to contractual adjustments for pre- and…

Mandamus directed for consideration of contractor’s representation involving GST deviation payments for pre-GST work