Requirement of GST Certificate Can’t Be Made Mandatory in Tender If Turnover is Below Threshold Limit | HC
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Case Details: Nazimuddin Ahmed v. Principal Secretary - [2024] 159 taxmann.com 193 (Gauhati)
Judiciary and Counsel Details
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- Michael Zothankhuma, J.
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D. Sarmah for the Appellant.
Facts of the Case
In the present case, the petitioner’s bid for settlement of a market was rejected by BTC Authorities for not enclosing GST clearance certificate. The petitioner contended that Tender Notice had indicated that condition regarding submission of GST clearance certificate was optional and it was not required to be registered under CGST Act, 2017 since, its annual aggregate turnover in a Financial Year did not exceed Rs. 20,00,000.
High Court Held
The Honorable High Court noted that the notice inviting tender provided that GST clearance certificate would have to be annexed to bid documents, if necessary. Further, there was nothing to show that petitioner’s annual aggregate turnover in a financial year was above twenty lakh rupees. Therefore, it was not necessary for petitioner to include GST clearance certificate in bid/quotation. Thus, the Court held that the reason for disqualifying petitioner’s bid was not sustainable and authorities shall accordingly make a fresh selection of the successful tenderer.
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