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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Liability of GST on tender bid and other successful bidders - it ...


Court Rules Bidder Must Pay GST on Tender; Refund Possible via Section 54 of GST Act 2017.

March 5, 2022

Case Laws     GST     HC

Liability of GST on tender bid and other successful bidders - it is submitted that instead of paying the tax by themselves, the respondents were demanding it from the petitioner, which is contrary to the provisions of the respective Goods and Services Tax Act, 2017 - Having participated in the tender, it is not open for the bidder to say that the condition of the tender cannot be imposed - There is no merits in the present writ petition. Only remedy available to the petitioner is to approach the authority concerned under Section 54 of the respective GST enactments for refund of the GST collected from the petitioner in accordance with law. - HC

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