TMI Blog2021 (6) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 10982.27 - small variation in the calculation of service tax amount due to rounding off - HELD THAT:- Reliance placed on Section 170 of the CGST Act, 2017 at this stage when the bidder is supposed to quote the price, is misconceived. Such exercise of rounding off the tax figure will be at a subsequent stage when the actual filing of returns and payment of tax arises and not at an interim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er i.e. Opposite Party No.4. 3. The reason given in the impugned letter dated 31st March 2021 for rejection of the Petitioner's bid is as under: xxx xxx xxx On scrutiny of broad sheets, it is found that the following two nos of Service Providers have been shortlisted out of 16 nos of Bidders participated. Kampa Bhai Vocational Training Institute Ltd., Bolangir Kaling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax (CGST) Act, 2017, which reads as under: 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due , under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een committed by the Tender Inviting Authority in rejecting the Petitioner's prayer. The writ petition is accordingly dismissed. 8. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court s website, at par with certified copy, subject to attestation by the concerned advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
