9911796707
TMI Blog2020 (8) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petition. There is nothing on record to show that the petitioner was composite dealer as on the date of filing of the tender application. As the petitioner left the columns relating to tax element blank, respondents 1 and 2 could not assess the actual cost of the work in his bid. As the tender submitted by the petitioner was not complete in all respects, respondents 1 and 2 rejected the same - there are no illegality or arbitrariness on the part of respondents 1 and 2 in doing so. The tender process started in the year 2020 and Ext.P7 test report allegedly submitted by the petitioner is of the year 2017. When respondents 1 and 2 demanded test report, the bidders are expected to provide test reports of recent origin. Uploading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent had quoted ₹1,599/- which is higher than the quote submitted by the petitioner. The petitioner being the lowest tenderer, the work should have been allocated to him. Award of tender in favour of the 5th respondent is on extraneous considerations, contended the petitioner. 4. Respondents 1 and 2 opposed the writ petition filing counter affidavit. The 2nd respondent stated that in the tender document of the petitioner, certain columns were left unfilled, violating specific tender conditions. In the Bill of Quantity (BoQ) in Column No.8, the petitioner failed to quote GST percentage and tax amount. The petitioner's quote was without GST component even though the LED lamps are taxable with 6% CGST and SGST. Had the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Composition levy under Section 10 of the GST Act. A dealer who has paid Composition levy does not have tax burden under GST. In view of Rule 138 of GST Rules, the petitioner need only to furnish information prior to commencement of movement of goods. No e-way bill is required for movement of goods if consignment value is ₹50,000/- or less. Under Rule 62 of the GST Rules also, the petitioner will not be eligible to avail input tax credit either. It was under such circumstances that the petitioner left the columns blank. The petitioner produced Ext.P9 document to prove that he is paying self assessed tax. 8. As regards the contentions of respondents 1 and 2 to the effect that test report was not uploaded by the petitioner, the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarter January March 2019-'20, has been filed. But, it was filed only on 16.07.2020, which is much after filing of the writ petition. There is nothing on record to show that the petitioner was composite dealer as on the date of filing of the tender application. As the petitioner left the columns relating to tax element blank, respondents 1 and 2 could not assess the actual cost of the work in his bid. As the tender submitted by the petitioner was not complete in all respects, respondents 1 and 2 rejected the same. I do not find any illegality or arbitrariness on the part of respondents 1 and 2 in doing so. 12. Further, the case of respondents 1 and 2 is that the petitioner did not upload test report and did not supply samples. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
