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At a belated stage, the petitioner cannot be permitted to amend its bid by offering to absorb the tax component. The Government is only interested in getting the tax payable on the sale and is not concerned as to whether the tax element is passed on to the consumer or not.

Selection of bidder –Component of GST/IGST-- The petitioner sought to quash the selection of the respondent No.4 as L-1 bidder issued by the respondent No.2 and for a declaration that the bid of the respondent No.4 should be rejected as being non-responsive. The petitioner’s counsel submitted that the financial bid of the respondent No.4 does not comply with the Instructions given to the bidders inasmuch as the bids do not specify the rate of GST which had to be mentioned separately and the Instruction mandates that the bidder has to mention the GST rate, calculate the GST amount and enter the total amount of GST separately. The respondent No.4 submitted that he had agreed not to pass on the sales tax component therefore, it had not indicated any amount towards GST/IGST. He decided to absorb the tax element in the cost of the products itself. The court observed that offer made by the petitioner that he is prepared to waive off the tax component in its price bid and if that is done, then his bid would be lower than that of the respondent No.4, cannot be entertained at this stage because this will amount to re-writing the bid which cannot be permitted after the commercial bids have already been opened. Further, observed that there is no flaw in the decision making process adopted by the respondent No.2. Held that:-The Hon’ble Court dismissed the petition as meritless.