A.Venkatesha Prasad vs. The Commissioner

Facts

The petitioner, A. Venkatesha Prasad, filed a writ petition challenging a tender-cum-auction notification dated May 9, 2025, issued by the Joint Commissioner, Hindu Religious Charitable and Endowments Department, Madurai. The notification was for the license of a Prasada Stall for Fasli 1435 (2025) and included a condition for the payment of GST. The petitioner sought to quash this condition. The respondents included the Commissioner and Joint Commissioner of the Hindu Religious Charitable and Endowments Department, the Assistant Commissioner/Executive Officer of Arulmighu Irukkankudi Mariamman Temple, and the Commissioner of CGST and Central Excise, Madurai, who was impleaded suo motu. The tender was opened on May 26, 2025, and a successful bidder was identified.

Held

The Court noted that the petitioner sought to withdraw the prayer to quash the tender-cum-auction notification as the relief had become infructuous due to subsequent developments, including the opening of the tender and identification of a successful bidder. The respondents confirmed these developments. The petitioner then sought liberty to challenge collateral proceedings. The Court granted this liberty, allowing the petitioner to file a separate writ petition challenging the circular issued by the HRNC Department dated May 14, 2025, and the communication from the Assistant Commissioner of CGST & Central Excise dated May 22, 2025. With this liberty granted, the present writ petition was dismissed as having become infructuous. The connected miscellaneous petitions were also closed. No costs were awarded.

Key Issues

1. Whether the condition imposing payment of GST in the tender-cum-auction notification for the Prasada Stall license is liable to be quashed? The petitioner argued that the impugned tender notification, specifically clause 49 imposing a condition for payment of GST, was illegal and sought its quashment. The respondents, represented by the Additional Government Pleader and Standing Counsel for CGST, confirmed that the tender process had progressed, with the tender opening on May 26, 2025, and a successful bidder identified. The petitioner subsequently sought to withdraw the prayer to quash the notification and requested liberty to challenge collateral proceedings, specifically a circular dated May 14, 2025, issued by the HR and CE Department and a communication dated May 22, 2025, from the Assistant Commissioner of CGST & Central Excise.