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2023 (1) TMI 140 - HC - GSTLevy of GST above the tender amount - whether the tender amount is inclusive of GST / Taxes or is only a Basic Amount - it is submitted that the petitioner was liable to pay not only the bid amount of Rs. 1,61,74,260/- but also liable to pay 18% GST over the same - HELD THAT:- In order to check the correctness of the petitioner’s claim that the bid amount was not being accepted as such and was auto corrected after calculating 18% GST, we filled Rs.1,61,74,260/- in column No.13 and the same was duly accepted and surprisingly it is this very amount of Rs.1,61,74,260/- which was then reflected in column No.53 which relates to the total amount with all taxes - it is evidently clear that there was no auto generation of the amount at the site after filling in the basic rate. On the other hand, it is absolutely clear that the amount as was entered at Sr. No. 13 was auto reflected at Sr. No.53. There is yet another reason for not accepting the plea of the petitioner as the official-respondents along with their reply have placed the price schedule of the other Company namely “The Prince Trading Company”, who too had participated and qualified the e-tendering process wherein the basic rate quoted by it was Rs.1,33,11,111/- and the same is duly reflected at Sr. Nos. 13 as also 53. There are no irregularity much less any illegality in the demand raised by the respondents of GST @ 18% on the tender amount of Rs.1,61,74,260/-, as offered by the petitioner - petition dismissed.
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