C.P.Sangeeth vs. The Registrar, Sree Sankaracharya University Of Sanskrit, Kalady
Held
The Court held that the tender document's Clause 11(f) stipulated all rates quoted should be inclusive of 'sales tax,' which, post-GST, implies Goods and Service Tax. The petitioner, having participated in the tender and accepted partial payments without GST, could not subsequently challenge the tender conditions. Factual disputes also cannot be decided in a writ petition.
Facts
The petitioner was awarded a contract by Sree Sankaracharya University for the supply and installation of a diesel generator and additional electrical works. The University paid for the supply of goods including GST but refused to pay the full GST component on services, citing no practice of paying GST on service contracts. The petitioner sought the balance GST amount.
Key Issues
Whether the University was statutorily bound to pay GST on services provided under a contract, despite tender conditions requiring bids to be inclusive of all taxes and the petitioner accepting partial payments without GST.
Sections Cited
Section 9
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN WEDNESDAY, THE 1ST DAY OF FEBRUARY 2023 / 12TH MAGHA, 1944 WP(C) NO. 23856 OF 2022 PETITIONER: C.P.SANGEETH, AGED 47 YEARS PROPRIETOR, POWERLINE CONSULTANTS, IDA 1/248, MES SOUTH VAZHAKULAM, ALUVA, ERNAKULAM DISTRICT, PIN-683112. BY ADVS. R.MURALEEDHARAN K.P.JOSE PIOUS RESPONDENTS: 1 THE REGISTRAR, SREE SANKARACHARYA UNIVERSITY OF SANSKRIT, KALADY, KALADY P.O., ERNAKULAM DISTRICT,PIN- 683574. 2 THE VICE CHANCELLOR, SREE SANKARACHARYA UNIVERSITY OF SANSKRIT, KALADY, KALADY P.O., ERNAKULAM DISTRICT, PIN- 683574. BY ADV SHRI.DINESH MATHEW J.MURICKEN, SC, SREE SANKARACHARYA UNIVERSITY OF SANSKRIT, KALADY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.11.2022, THE COURT ON 01.02.2023 DELIVERED THE FOLLOWING:
W.P.(C). 23856/2022 2 JUDGMENT Dated this the 1st day of January, 2023 The Sree Sankaracharya University of Sanskrit invited online bids for purchase and installation of 300 KVA diesel generator set and suitable load sharing panel from registered bidders of PWD/CPWD/MES etc. Out of the three bids, the petitioner's bid was the lowest and his quote was 11.13% less than the act
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