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2024 (2) TMI 184 - GAUHATI HIGH COURTRejection of bids for settlement of a number of markets including a market named ‘Balipara Weekly Market’ - petitioner’s bid had not been accepted by the authorities as he did not submit his GST clearance certificate along with his bid - HELD THAT:- The notice inviting tender dated 27.06.2023 provides at Clause 6(IX) that GST clearance certificate would have to be annexed to the bid documents, if necessary - Section 22(1) of the Central Goods and Services Tax Act, 2017 provides that every supplier shall be liable to be registered under the GST Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. In the present case, there is nothing to show that the petitioner’s annual aggregate turnover in a financial year is above twenty lakh rupees. In fact, the petitioner’s bid value for the settlement of the market is only Rs. 1,01,000/-. As such, it was not necessary for the petitioner to include the GST clearance certificate in his bid/quotation. The reason for disqualifying the petitioner’s bid by the respondent authority is not sustainable. The petitioner’s bid/tender would have to be considered by the respondent authorities for settlement of the market along with the other eligible candidates. As his bid is Rs.1,01,000/- compared to the bid of the successful tenderer, i.e., the respondent No. 4, who had submitted a bid amount of Rs. 65,200/-, the settlement of the market would have to be done by the State respondent, which should in public interest - Consequently, the selection of the respondent No. 4, vide letter dated 02.08.2023, as successful bidder is hereby set aside. This writ petition is accordingly disposed of.
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