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2023 (2) TMI 818

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..... ent provided for inclusion of goods and service tax. Moreover, payment towards the second and final part were accepted by the petitioner without GST. Any doubt regarding inclusion of GST or otherwise, ought to have been cleared before participating in the bid. Instead, petitioner chose to participate and is questioning the terms in the tender document, after securing the contract and executing the work. It is settled law that after participating in a tender process, bidder cannot turn around and challenge the conditions in the bid document. Even otherwise, the factual disputes involved cannot be decided in a writ petition under Article 226. Petition disposed off. - WP(C) NO. 23856 OF 2022 - - - Dated:- 1-2-2023 - HONOURABLE MR. JU .....

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..... writ petition is filed seeking the following reliefs; (a) issue a writ of mandamus or any other appropriate writ or order directing the 1st and 2nd respondents to pay the balance outstanding in the Bills submitted by the petitoner forthwith; (b) declare that Sree Sankaracharya University of Sanskrit, Kalady is liable for payment of applicable Goods and Services Tax for the Goods or Services availed by them as per Ext..P1, P4 and P5 proceedings and as per the Invoices issued by the petitioner. 2. Adv. R. Muraleedharan, learned counsel for the petitioner contended that, Ext. P3 estimated cost declared by he first respondent as without taxes. Nowhere in the notice inviting quotations for the supply of goods and services it was .....

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..... art payments without GST. Being so, this writ petition claiming GST can be perceived only as an experimental litigation. 4. In reply, counsel for the petitioner contended that the tender schedule issued by the University did not contain provision for including GST and as per Clause 5 of the General Conditions, the bidders are prevented from correcting the entries in the tender schedule. As such, the petitioner could only submit his tender schedule without including GST. 5. As rightly pointed out by the Standing Counsel, Clause 11(f) of the General Conditions of Tender specifically stipulate that all rates quoted should be inclusive of sales tax also. After introduction of the GST regime, the term sales taxhas to be understood as goods .....

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