2017 (12) TMI 514 - HC - GST

Cancellation of the tender in which the petitioner participated - change of tax regime - introduction of GST - Held that - Since the entire tax regime has undergone change, therefore, the State Government s decision not to act upon the tenders invited with effect from 1.7.2017 to 5.8.2017 cannot be said to be illegal or arbitrary, which may warrant interference of this Court. In pursuance of the offer of the petitioner, letter of acceptance of the contract has not been communicated to the petitioner. Therefore, it is not a case of concluded contract. In the absence of concluded contract, the petitioner cannot claim right to seek grant of contract only on the basis of the offer submitted by the petitioner at one stage. Petition dismissed - decided against petitioner.

Summary

The High Court of Madhya Pradesh dismissed a petition challenging the cancellation of a tender due to the implementation of Goods and Service Tax from 1.7.2017. The court ruled that the decision was not illegal or arbitrary as the tax regime had changed, and there was no concluded contract with the petitioner. The writ petition was dismissed.