Executive Engineer v. M. Venkata Rao Infra Projects (P.) Ltd
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The ruling in brief
The Executive Engineer filed a writ appeal before the Karnataka High Court (WA 1947/2025, 29 July 2026) concerning withholding of differential GST on municipal works executed under the earlier VAT and service tax regime. Sections 142 and 9 CGST and Article 226 were raised. M. Venkata Rao Infra Projects had invoked arbitration under the contract, covering the reimbursement claim for transition tax. The Division Bench held the writ under Article 226 not maintainable where an arbitration clause exists and arbitral proceedings are pending, without adjudicating reimbursement merits on the writ side. Outcome: procedural dismissal of writ route. Contractors must pursue contractual arbitration rather than parallel writs when arbitration already covers GST differential claims, though Er. Roland S. remains relevant where no arbitration bar exists.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.142 — Miscellaneous transitional provisions.
- CGST S.9 — Levy of CGST; includes reverse-charge liability in notified cases.
- Constitution Art.226 — High Court writ jurisdiction for enforcement of rights and other purposes.
Source documents
Similar rulings
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