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2021 (6) TMI 559 - HC - GSTRejection of petitioner's bid (highest bidder) - contract awarded to the second highest bidder - rejection on the ground that material facts were suppressed - total figure mentioned was ₹ 10982.01, while it was claimed to be ₹ 10982.27 - small variation in the calculation of service tax amount due to rounding off - HELD THAT:- Reliance placed on Section 170 of the CGST Act, 2017 at this stage when the bidder is supposed to quote the price, is misconceived. Such exercise of rounding off the tax figure will be at a subsequent stage when the actual filing of returns and payment of tax arises and not at an interim stage particularly not at the stage where the price has to be quoted while submitting the bid. The Court finds no error having been committed by the Tender Inviting Authority in rejecting the Petitioner's prayer - Petition dimsissed.
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