9911796707
TMI Blog2023 (11) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... t @18% in favour of the 4th respondent for collection of human hair from the 3rd respondent is highly illegal, arbitrary, unconstitutional, contrary to the guidelines framed by the 4th respondent and consequently direct the 3rd respondent to handover the human hair collected by the petitioner..." 2. Heard Sri V.V.N. Narayana Rao, learned counsel for the petitioner and Sri Dominic Fernandes, learned counsel appearing for the respondent-Department. 3. The facts in brief led to filing of the instant writ petition are that the respondent No. 3 which is a Devasthanam issued an auction notification for disposal of the human hair that were collected at the temple premises of the respondent No. 3 Devasthanam for the period between 01.08.2021 to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rate) exempts charging of GST on the sale of human hair. 6. On the other hand, learned counsel appearing for the respondent-Department strongly took the objection so far as maintainability of the writ petition is concerned. According to the learned counsel appearing for the respondent-Department, it is a case where there was a pure contract entered into between the petitioner and the respondent No. 3. In the teeth of the contract entered between the petitioner and the respondent No. 3, the writ petition in its present form may not be sustainable for two grounds. Firstly, since the tender condition had a clause of payment of 18% GST which the petitioner was well aware and with vide open eyes he had participated in the tender, he should no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18% GST is concerned. 8. In the given admitted factual backdrop, we find that there is sufficient force in the arguments of the learned counsel appearing for the respondent-Department so far as the objection on the maintainability of the writ petition of the petitioner is concerned. 9. Now at this belated stage after having participated in the tender process, wherein the clause of payment of 18% GST was categorically envisaged, the petitioner having accepted, participated in the tender process, quoted his price, declared successful and having collected human hair from the premises of the respondent No. 3 in terms of finalized tender conditions, the petitioner now cannot be permitted to turn around and question the payment of GST or any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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