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2022 (3) TMI 260 - HC - GSTLiability of GST on tender bid and other successful bidders - it is submitted that instead of paying the tax by themselves, the respondents were demanding it from the petitioner, which is contrary to the provisions of the respective Goods and Services Tax Act, 2017 - HELD THAT:- The tender conditions stipulate that applicable tax has to be paid by the petitioner. Whether the respondents 3 and 4 were exempted from payment of tax in terms of Notification No.12/17 and Central Tax (Rate) dated 28.06.2017 or not cannot be decided in a writ proceeding. Though prima facie it appears that the demand of service tax from the petitioner was correct, it would however require a proper adjudication by the authorities under the respective GST enactments. As a matter of fact, if the petitioner is of the view that the petitioner was not liable to pay tax, it is open for the petitioner to file appropriate application for refund of the incidence of tax paid under Section 54 of the respective enactments. Having participated in the tender, it is not open for the petitioner to state that the petitioner cannot be asked to pay tax, if indeed GST was payable by the 3rd and 4th respondent. In State of Punjab and another Vs. Devan Modern Brewaries Limited and another [2003 (11) TMI 558 - SUPREME COURT], the Hon'ble Supreme Court has further held that having participated in the tender, it is not open for the bidder to say that the condition of the tender cannot be imposed. The above ratio will apply to the facts of the present case. Therefore, there is no merits in the present writ petition. Only remedy available to the petitioner is to approach the authority concerned under Section 54 of the respective GST enactments for refund of the GST collected from the petitioner in accordance with law. The writ petition is dismissed with liberty to the petitioner to approach the appropriate authorities under the respective GST enactments to workout the remedy.
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