The issue of a particular product not being amenable to GST is very different from the requirement of a supplier of goods having to get a valid GST registration. One of the essential conditions i.e. GST registration to be fulfilled by the bidders is valid
Levy of GST--GST Registration — Tenders ---The petitioner challenged the rejection of its bid on the basis of one of the tender conditions, which the Petitioner has not been able to fulfill is the furnishing of the Petitioner’s GST registration. This requirement is explicitly spelt out in the terms and conditions attached to the notice inviting tender (NIT). The petitioner challenged the above requirement on the ground that it is a non-essential condition since no GST is payable on printed books. The respondent counsel submitted that while the goods themselves may or may not be taxable, the requirement of the registration is mandatory under the Act. The court on 4th March, 2020 passed an interim order that the tender process may continue but no final decision shall be taken thereon. The court observed that the issue of a particular product not being amenable to GST is very different from the requirement of a supplier of goods having to get a valid GST registration. It is quite possible that in future the goods that are presently exempt from GST may be amenable to it.
Held that:- The Hon’ble High Court dismissed the writ petition and vacated the interim order.
The issue of a particular product not being amenable to GST is very different from the requirement of a supplier of goods having to get a valid GST registration. One of the essential conditions i.e. GST registration to be fulfilled by the bidders is valid
Levy of GST--GST Registration — Tenders ---The petitioner challenged the rejection of its bid on the basis of one of the tender conditions, which the Petitioner has not been able to fulfill is the furnishing of the Petitioner’s GST registration. This requirement is explicitly spelt out in the terms and conditions attached to the notice inviting tender (NIT). The petitioner challenged the above requirement on the ground that it is a non-essential condition since no GST is payable on printed books. The respondent counsel submitted that while the goods themselves may or may not be taxable, the requirement of the registration is mandatory under the Act. The court on 4th March, 2020 passed an interim order that the tender process may continue but no final decision shall be taken thereon. The court observed that the issue of a particular product not being amenable to GST is very different from the requirement of a supplier of goods having to get a valid GST registration. It is quite possible that in future the goods that are presently exempt from GST may be amenable to it.
Held that:- The Hon’ble High Court dismissed the writ petition and vacated the interim order.