Levy of GST — Writ petition is filed to quash for release and refund of EMD of Rs. 2,00,000/- furnished by the petitioner along with the tender and to re-notify the tender for the work incorporating GST to afford an opportunity to petitioner to participate in it and for other consequential reliefs. The respondents contended that the bidder shall be responsible for the payment of Sales Tax as per rules from time to time and petitioner had agreed to the said condition also while signing and submitting his tender and therefore, he is bound to remit the GST introduced w.e.f.1.7.2007. The Writ petition came to be dismissed by the Court holding that Petitioner dealer is liable to pay tax increased from time to time on work allotted to him through tender. — Jilmon John Vs. State of Kerala, Thiruvananthapuram, The Secretary to The Government, Finance Department, Thiruvananthapuram and The Superintending Engineer, Ernakulam [2019] 10 TAXLOK.COM 120 (Kerala)