2022 (5) TMI 345 - HC - GST

GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - HELD THAT - The concern of the petitioner that the petitioner has no place of business in Hyderabad where the successful bidder in respect of the tender in question will be required to make supplies and render services is sufficiently addressed by the aforesaid definition of Casual taxable person . Section 24 of the CGST Act, inter alia, states that notwithstanding anything contained in sub-section (1) of section 22, the following enumerated categories of persons shall be required to be registered under the Act. In the said category is casual taxable persons making taxable supplies . Petition disposed off.

Summary

Issues:
Challenge to NIT issued by respondent No.3 regarding GST registration requirements for bidders.

Analysis:
The petitioner sought relief through a writ petition to address anomalies in the respondent's orders related to inviting tenders. The petitioner specifically requested the issuance of a writ of Certiorari or any other appropriate writ to rectify the anomaly in the interest of justice. The petitioner also requested the court to pass any other order deemed fit and just. The case revolved around the National Invitation to Tender (NIT) issued by respondent No.3, which included a clause stating that bidders must have GST registration in the state where the work is to be carried out. The petitioner argued that since they were already registered in Delhi, they should not be required to register elsewhere.

Upon examining the provisions of the Central Goods and Services Tax (CGST) Act, the court found that the petitioner's submission did not align with the requirements outlined in Sections 22 and 25 of the Act. These sections mandate registration in any state where a person conducts business regularly. The court also considered Section 2(20) of the Act, which defines a "Casual taxable person" as someone who undertakes transactions in a state where they have no fixed place of business. Respondent No.2's counsel highlighted this definition to emphasize the need for registration based on the location of business activities.

The court concluded that the petitioner's concern about not having a place of business in Hyderabad, where the work was to be carried out, was adequately addressed by the definition of a "Casual taxable person." Section 24 of the CGST Act specifies that certain categories of persons, including casual taxable persons making taxable supplies, must register under the Act. As a result, the court disposed of the petition, allowing the petitioner to take necessary steps to comply with both the CGST Act and the tender requirements. Each party was directed to bear their respective costs, bringing closure to the legal dispute.