Transitional Provisions case laws
Look up GST High Court, GSTAT, and advance-ruling decisions by topic — with a complete summary for each matter and the source judgment PDF when you need the full text.
4 rulings
Naganath Constructions v. Government of Karnataka
In favour of the assessee
Naganath Constructions and allied petitioners filed before the Karnataka High Court (WP 105663, 105759 and 106110/2026, 31 August 2026) as Class-I contractors who executed civil works for the State, paid differential GST after transition under Section 142 CGST, and sought reimbursement. With the State benefiting from completed works, the court held contractors acquired a legal right to reimbursement of incremental GST liability arising from transition, consistent with Er. Roland S. State entities were directed to promptly verify and pay differential amounts confined to GST introduction impact rather than unrelated contractual disputes. Outcome: in favour of the assessee. Bulk contractor petitions reinforce Karnataka's direction on government reimbursement of transition differentials subject to verification of invoices, challans, contract rates, payments and Section 142 transition claims.
Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer
In favour of the assessee
Plus Max Duty Free (Kovai) (P.) Ltd. filed before the Madras High Court (WP 25986 and 25991/2026, 14 August 2026) for refund of service tax paid on licence fees and conservancy charges at airport duty-free outlets under the pre-GST regime, after claims were rejected as time-barred despite a favourable CESTAT ruling. Section 142 CGST, Finance Act 1994 Section 83 and Central Excise Sections 11B and 11BB framed transitional refund. Following binding Division Bench precedent in Union of India v. Flemingo Duty Free Shop (P.) Ltd., refunds were directed to be processed with applicable interest rather than dismissed on limitation alone. Outcome: in favour of the assessee. Duty-free operators may pursue legacy service tax refunds post-GST transition when Flemingo lineage applies to airport concession payments.
Er. Roland S. v. Government of Karnataka
In favour of the assessee
Er. Roland S., a Class-I civil contractor, filed before the Karnataka High Court (WP 105716/2026, 30 July 2026) seeking reimbursement of differential GST paid on government works awarded before GST replaced VAT. Sections 142 and 9 CGST and transition principles applied. Having executed state contracts and remitted incremental tax after transition, the petitioner acquired a legal right to reimbursement of differential liability attributable to GST introduction, with the State as recipient of works contract services bound by earlier rulings. The court directed verification and reimbursement of the differential confined to incremental GST transition impact, not unrelated tax increases. Outcome: in favour of the assessee. Pre-GST government contractors in Karnataka may rely on this for recovery of transition-related tax from departments subject to proof of payment and contract terms.
Executive Engineer v. M. Venkata Rao Infra Projects (P.) Ltd
See the decision
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.