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2021 (4) TMI 76 - HC - GSTLevy of GST - printed books - submission is that while the goods themselves may or may not be taxable, the requirement of the registration is mandatory under the OGST Act - HELD THAT:- The bid of the Petitioner was rejected for non-submission of the GST certificate. The other bidder M/s.Padmalaya submitted a valid GST Certificate. However, the bid of M/s.Padmalaya was rejected for nonsubmission of other documents. It is also pointed out that similar tenders incorporating submission of GST registration certificate as a conditions have been issued by the SCB Medical College and Hospital, Cuttack and the Indira Gandhi Institute of Technology, Dhenkanal. There is merit in the contention of Mr. Muduli that the issue of a particular product not being amenable to GST is very different from the requirement of a supplier of goods having to get a valid GST registration. As pointed out, it is quite possible that in future the goods that are presently exempt from GST, may be amenable to it - the Court is not persuaded that any direction should be issued to Opposite Party No.1 to delete the above requirement as one of the essential conditions to be fulfilled by the bidders. Petition dismissed.
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