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2023 (1) TMI 140

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..... n reflected in column No.53 which relates to the total amount with all taxes - it is evidently clear that there was no auto generation of the amount at the site after filling in the basic rate. On the other hand, it is absolutely clear that the amount as was entered at Sr. No. 13 was auto reflected at Sr. No.53. There is yet another reason for not accepting the plea of the petitioner as the official-respondents along with their reply have placed the price schedule of the other Company namely The Prince Trading Company , who too had participated and qualified the e-tendering process wherein the basic rate quoted by it was Rs.1,33,11,111/- and the same is duly reflected at Sr. Nos. 13 as also 53. There are no irregularity much less any .....

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..... , therefore, the petitioner was not liable to pay amount over and above Rs.1,61,74,260/-. 4. Strong reliance in support of this submission is placed on price schedule appended with the petition as Annexure P-8 wherein the basic rate in column No.13 is reflected as Rs. 1,61,74,260/- and likewise the total amount with all taxes at column No.53 is also shown to be Rs.1,61,74,260/- only. 5. It is vehemently argued by Shri Neel Kamal Sharma, Advocate, for the petitioner that once the respondents themselves have shown the aforesaid amount inclusive taxes and there was no other tax, then the claim of the petitioner ought to have been accepted by the respondents rather than directing it to deposit the entire amount along with 18% GST. 6. T .....

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..... Sr. No.53. 11. Thus, it stands established that the amount filled-up by the petitioner in column No. 13 of Rs.1,61,74,260/- was auto generated at Sr. No.53 and was not at all auto corrected. 12. There is yet another reason for not accepting the plea of the petitioner as the official-respondents along with their reply have placed the price schedule of the other Company namely The Prince Trading Company , who too had participated and qualified the e-tendering process wherein the basic rate quoted by it was Rs.1,33,11,111/- and the same is duly reflected at Sr. Nos. 13 as also 53. 13. In view of the aforesaid discussion and for the reasons stated above, we find no irregularity much less any illegality in the demand raised by the resp .....

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