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In the instant case the petitioner is unable to complete the process of bidding as the petitioner does not have a GST number, the respondent is directed to take steps to ensure that the petitioner can participate in the bid and the GST registration would be provided later.

Section 22 of the CGST Act, 2017 — Registration — The petitioner sought a direction to the respondents to permit participation of the petitioner company in the sale process initiated by the sale notice dated 30.09.2020 issued by respondent. A sale notice was issued by SBI for sale of an adjacent property. Being an adjoining property, the petitioner is very keen to bid for the same. He tried to register the process on the web portal but the said portal requires a GST number and hence, the petitioner is unable to complete the process as the petitioner does not have a GST number. The petitioner does not require a GST as under Section 22 of the GST Act and he is exempted from registration. However, he applied for registration. The petitioner prayed that he be allowed to participate in the bidding and the GST registration would be provided later. Held that:-The Hon’ble High Court issued notice returnable on 21.01.2021. Further, directed respondent to ensure that the petitioner can participate in the bid subject to further orders of the Court and subject to the petitioner applying for the GST registration and submitting the same when it is made available by the concerned authority.
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