State of Karnataka v. Yogisha R
In favour of the revenue
The ruling in brief
In Writ Appeal No. 1951 of 2025, the Karnataka High Court decided on 25 June 2026 whether writ courts may direct GST authorities to reimburse tax on state works contracts. Contractor Yogisha R had sought directions against the department of finance and tax officers. The Court reaffirmed that GST officers cannot be compelled to reimburse incremental tax; any pass-through claim arises only under the works contract with the government employer. Section 9 of the CGST Act governs levy, assessment, and recovery independently of tender language. Proper writ relief is to direct the employer department to consider representations for contractual reimbursement, not to bind GST administration. Appeal favoured the revenue on separation of remedies. This summary is not legal advice. Readers should consult the full judgment and current notifications before advising clients on compliance steps.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.9 — Levy of CGST; includes reverse-charge liability in notified cases.
Source documents
Similar rulings
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See the decision
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