M/S. Asr Hospitals (INDIA) PVT. LTD vs. The State Of Andhra Pradesh
Held
The Court held that the petitioner would be required to supply non-exempt goods and thus needed GST registration. The Court also found no merit in the petitioner's objections regarding the other bidders' eligibility.
Facts
The petitioner's technical bid for a tender was rejected for not submitting a GST registration certificate, despite claiming exemption for healthcare services. The petitioner also raised issues regarding the eligibility of other bidders.
Key Issues
Whether a healthcare service provider, whose primary activity is GST-exempt, is required to obtain GST registration if the tender involves supplying non-exempt goods. Whether other bidders met the tender's eligibility criteria.
Sections Cited
notification No.9/2017-Integrated Tax (Rate)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI *** W.P.No.17415 of 2021
Between: # M/s. ASR Hospitals (India) Pvt. Ltd., 1-81/1, Railway Station Road, Yerramukkapally, YSR District, rep. by its Managing Director, Dr. Ankireddypalli Sidda Reddy, S/o. A. Siddha Reddy,
… Petitioner AND $ 1. The State of Andhra Pradesh, rep. by its Principal Secretary, Medical and Health Department, Secretariat Buildings, Velagapudi, Guntur District.
Andhra Pradesh Medical Services Infrastructure Development Corporation, Plot No.09, Sy.No.49, IT Park, Mangalagiri, Guntur District rep. by its Managing Director.
M/s. Shruthikesh Industries, 7-3-158, Ghasmandi Road, Secunderabad, Telangana rep. by its Proprietor Prasad Kesetti.
M/s. Integrated Health Group Pvt. Ltd., D.No.59A-21/7-10, Ramdev Building, 3rd Floor, RR Gardens, Patamata, Krishna District rep. by its Managing Director, Dr. Pavan Kumar Donepudi.
... Respondents
Date of Judgment pronounced on : 22-09-2021
HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
Whether Reporters of Local newspapers
: Yes/No May be allowe
The judgment continues below.
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