GST Rate Hike on Pre-Existing Work Order: Karnataka HC Directs Consideration of Representation in Eight Weeks [Read Order]
The Court, noting the work was carried out under the original work order and supported by a Circular dated 30.07.2022, directed Respondent Nos. 1 and 5 to consider the petitioner’s representation
![GST Rate Hike on Pre-Existing Work Order: Karnataka HC Directs Consideration of Representation in Eight Weeks [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Karnataka-High-Court-GST-Rate-Hike-on-Pre-Existing-Work-Order-taxscan.jpg "GST Rate Hike on Pre-Existing Work Order: Karnataka HC Directs Consideration of Representation in Eight Weeks [Read Order]")
The High Court of Karnataka, directed the concerned authorities to consider the assessee’s representation within eight weeks regarding the applicable Goods and Service Tax ( GST ) rate on a work order issued before the rate hike, noting that the work was carried out when the GST rate stood at 12% and a supporting circular backed the assessee’s claim. Athreya...
The High Court of Karnataka, directed the concerned authorities to consider the assessee’s representation within eight weeks regarding the applicable Goods and Service Tax ( GST ) rate on a work order issued before the rate hike, noting that the work was carried out when the GST rate stood at 12% and a supporting circular backed the assessee’s claim.
Athreya Constructions, petitioner-assessee, did not press the challenge to the constitutional validity of Section 7(3) read with clause 6 of Schedule II of the GST Act and confined the plea to the remaining relief.
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The assessee had received a work order on 28.09.2021 for constructing a mini Vidhana Soudha at Hosadurga, Chitradurga District. At that time, the GST rate was 12%. However, from 18.07.2022, the rate was increased to 18% through a Notification. Invoices were raised applying the revised 18% rate.
The petitioner claimed that only 12% GST should apply, as agreed earlier. A representation was submitted on 02.12.2023 to the Executive Engineer, who later forwarded a letter dated 22.05.2024 to the Superintendent Engineer.
The respondent counsel submitted that Respondents had agreed to review the petitioner's representation and take a decision within a reasonable time.
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A single member bench of S.G.Pandit (Judge) found that the petitioner was entitled to a direction for Respondents to consider the representation dated 02.12.2023. It noted that the petitioner had carried out the work under the work order dated 28.09.2021, and the Circular dated 30.07.2022 supported the petitioner’s request.
Respondents were directed to consider the representation in light of the Circular and pass appropriate orders within eight weeks.
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In short,the writ petition was disposed of.
To Read the full text of the Order CLICK HERE
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