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2020 (8) TMI 734 - HC - GSTLevy of GST - Works Contract - composite tax paid - tender rejected on the ground that the petitioner has not disclosed tax burden - petitioner argued that the petitioner has not disclosed tax burden since the petitioner has paid Composition levy under Section 10 of the GST Act - HELD THAT:- The petitioner produced Ext.P9 statement for payment of self-assessed tax. Ext.P9 would show that the payment of self-assessed tax for the quarter January–March 2019-'20, has been filed. But, it was filed only on 16.07.2020, which is much after filing of the writ petition. There is nothing on record to show that the petitioner was composite dealer as on the date of filing of the tender application. As the petitioner left the columns relating to tax element blank, respondents 1 and 2 could not assess the actual cost of the work in his bid. As the tender submitted by the petitioner was not complete in all respects, respondents 1 and 2 rejected the same - there are no illegality or arbitrariness on the part of respondents 1 and 2 in doing so. The tender process started in the year 2020 and Ext.P7 test report allegedly submitted by the petitioner is of the year 2017. When respondents 1 and 2 demanded test report, the bidders are expected to provide test reports of recent origin. Uploading of a three year old test report will not serve the purpose. For this reason also, rejection of petitioner's bid is justified. Petition dismissed.
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