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2024 (2) TMI 943 - GAUHATI HIGH COURTRequirement of submission of GST certificate, which was valid at the time of submission of his tender documents, in terms of Clause 8(f) of the Tender Notice, submitted or not - HELD THAT:- Section 22 of the Central GST Act, 2017 provides that every supplier shall be registered under this 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 lakhs rupees. Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakhs rupees. Section 23 provides the class of persons, who are not liable for registration under the Central GST Act, 2017 - As Assam is a special category State under the Central GST Act, 2017, the petitioner and the respondent No.7 are required to submit valid GST Certificates, as their bid value is above 10 lakh rupees. Whether the respondent No.7 had submitted a valid GST Certificate along with his bid/quotation? - HELD THAT:- The GST Certificate which is a part of the tender documents shows that GST Certificate of the respondent No.7 had been issued on 04.06.2023. The issuance of the GST certificate could not have been done prior to registration. One of the issues that has also cropped up and would have to be decided is, whether a person can have two GST registration numbers. Due to the disputed questions of facts involved in the present case, this Court is of the view that the said issue would have to be decided by the respondents No. 2 and 6. The respondents No. 2 and 6 are directed to make an inquiry into the validity of the GST Certificate submitted by the respondent No.7 along with his tender documents. If it is found upon inquiry that the respondent 7 had submitted an invalid or fabricated GST Certificate, the settlement of the market with the respondent No.7 should be set aside by cancelling the Settlement Order dated 07.07.2023. The State respondents should thereafter take immediate steps to settle the market with the second highest bidder. The respondents No. 2 and 6 shall make their inquiry and take a decision on the same within a period of 1(one) month from the date of receipt of a certified copy of this order - Petition disposed off.
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