9911796707
TMI Blog2024 (2) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... at every supplier shall be liable to be registered under the GST Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. In the present case, there is nothing to show that the petitioner s annual aggregate turnover in a financial year is above twenty lakh rupees. In fact, the petitioner s bid value for the settlement of the market is only Rs. 1,01,000/-. As such, it was not necessary for the petitioner to include the GST clearance certificate in his bid/quotation. The reason for disqualifying the petitioner s bid by the respondent authority is not sustainable. The petitioner s bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent no. 4. As per the comparative statement prepared by the respondent no. 3, the petitioner had submitted all the requisite documents/certificates, except GST certificate. The bid value of Rs. 1,01,000/-offered by the petitioner was the highest whereas the respondent no. 4 had offered a bid value of Rs. 65,200/-. However, the respondent BTC authorities settled the Market by an order of settlement dated 02.08.2023 in favour of the respondent no. 4 with effect from 01.07.2023, till the issue of a formal settlement order. It is the contention of the petitioner that the Tender Notice itself had indicated that the condition regarding submission of GST certificate was an optional one. It is further contended that as per the CGST Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s annual aggregate turnover in a financial year is above twenty lakh rupees. In fact, the petitioner s bid value for the settlement of the market is only Rs. 1,01,000/-. As such, it was not necessary for the petitioner to include the GST clearance certificate in his bid/quotation. 8. In view of the above reasons, the reason for disqualifying the petitioner s bid by the respondent authority is not sustainable. The petitioner s bid/tender would have to be considered by the respondent authorities for settlement of the market along with the other eligible candidates. As his bid is Rs.1,01,000/- compared to the bid of the successful tenderer, i.e., the respondent No. 4, who had submitted a bid amount of Rs. 65,200/-, the settlement of the mar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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