TaxTMI 
TaxTMI 
2025 (6) TMI 740
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....d respondents were the respondents therein. Parties are hereinafter referred to as per their status in the W.P.(C). 2. The W.P.(C) was filed by the petitioner inter alia seeking a direction to the 1st and 2nd respondents to pay the balance outstanding in the bills submitted by the petitioner and to declare that, the respondent University is liable to pay the applicable goods and service tax for the Goods and Services availed by them as per the invoices issued by the petitioner. 3. The learned Single Judge had dismissed the W.P.(C), inter alia, holding that after participating in a tender process, the petitioner-bidder cannot turn around and challenge the conditions in the bid documents. It was also held that in view of the factual dispute....
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.... in dismissing the Writ Petition without properly appreciating the contentions put forth by the petitioner and overlooking relevant legal mandates. Placing reliance on Annexure A circular dated 14.12.2017, which admittedly had not been produced before the learned Single Judge, it is contended by the learned counsel that the said circular stipulates that all estimates for goods, services and works which any Government Department or agency prepares should be exclusive of GST and that to issue administrative sanction, the total amount for approval should indicate separately, the estimate and applicable GST. Relying on the circular, it is further contended that when the bills for any goods, services or works procured by any Government Departmen....
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....that the judgment of the learned Single Judge is erroneous and fit to be set aside. 7. Per contra, the learned counsel appearing for the respondents contended that the judgment of the learned Single Judge does not call for any interference and the same has been rendered in accordance with law. It is submitted that the petitioner had placed his bid for the work covered by the relevant notification, fully knowing that, as per the tender condition, he had to quote and bid including all taxes. There was no scope or reason for any doubt or lack of clarity in the said respect. The same had been specifically stated as Clause 11(f) of the General Conditions of Tender. The petitioner had not challenged the condition in the tender document, which re....
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....m had been declined. The reasons for declining the prayer of the petitioner concerning the additional payment of the GST component are contained in Ext.P13 issued by the 1st respondent. Without challenging Ext.P13, the petitioner cannot maintain a general prayer for a declaration as seen made in the Writ petition. The 1st prayer sought in the W.P.(C) is for a direction to the respondents to pay the balance of the purported outstanding payments under the bills submitted by the petitioner. The same is followed by the declaratory relief seeking a declaration that the respondents are liable to pay GST for all goods and services availed. The legal sustainability of the prayers sought in the Writ Petition is, by itself, doubtful as the document d....