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2023 (2) TMI 818 - KERALA HIGH COURTSeeking direction to pay the balance outstanding in the Bills submitted by the petitoner forthwith - seeking declaration that Sree Sankaracharya University of Sanskrit, Kalady is liable for payment of applicable Goods and Services Tax for the Goods or Services availed by them - HELD THAT:- Clause 11(f) of the General Conditions of Tender specifically stipulate that all rates quoted should be inclusive of sales tax also. After introduction of the GST regime, the term sales tax has to be understood as goods and service tax. Thus, the tender document provided for inclusion of goods and service tax. Moreover, payment towards the second and final part were accepted by the petitioner without GST. Any doubt regarding inclusion of GST or otherwise, ought to have been cleared before participating in the bid. Instead, petitioner chose to participate and is questioning the terms in the tender document, after securing the contract and executing the work. It is settled law that after participating in a tender process, bidder cannot turn around and challenge the conditions in the bid document. Even otherwise, the factual disputes involved cannot be decided in a writ petition under Article 226. Petition disposed off.
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