Bharat Forge Limited vs. The Principal Chief Materials Manager Diesel Locomotive Works And 7 Others

WRIC/17620/2019HC AllahabadGSTCNR UPHC01105370201917 December 202017 pages
For Petitioner: Prashant Shukla, Anurag Khanna (Senior Advocate)For Respondent: Rishi Kumar, Rajnish Kumar Rai, Udayan Nandan
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Held

The Court held that the HSN code and applicable GST rate are integral to the tender evaluation process and impact the ranking of bidders. The Railways have a duty to clarify the correct HSN code and GST rate to ensure a level playing field.

Facts

A tender was floated for procurement of Turbo Wheel Impeller Balance Assembly. The petitioner alleged that the HSN code and GST rate quoted by the L1 bidder were incorrect, leading to an unfair advantage. The Railways initially claimed they were not concerned with HSN code classification.

Key Issues

Whether the classification of HSN Code and its impact on GST rate is integral to the tender selection process and fairness of competition.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

1 Court No. - 34 Case :- WRIT - C No. - 17620 of 2019 Petitioner :- Bharat Forge Limited Respondent :- The Principal Chief Materials Manager Diesel Locomotive Works And 7 Others Counsel for Petitioner :- Prashant Shukla,Anurag Khanna (Senior Advocate) Counsel for Respondent :- Rishi Kumar,Rajnish Kumar Rai,Udayan Nandan

Hon'ble Mrs. Sunita Agarwal,J. Hon'ble Jayant Banerji,J. Heard Shri Kavin Gulati, learned Senior Advocate assisted by Shri Prashant Shukla and Ankur Sehgal, learned Advocates for the petitioner; Shri Shashi Nandan, learned Senior Advocate assisted by Shri Udayan Nandan and Shri Ajay Sondhi, learned Advocates for the respondent no. 6 and Shri Rajnish Kumar Rai, learned Advocate for the respondent nos. 1 to 5 (Railways). The petitioner herein is a company registered under the provisions of the Indian Companies Act having its registered office at Pune Cantonment, Mundhwa, Pune, Maharashtra. The respondent no.1, Diesel Locomotive Works, Varanasi published a notice dated 11.4.2019 inviting e-tender for procurement of Turbo Wheel Impeller Balance Assembly to D.L.W Part no.16080385. The Turbo Wheel Impeller Balance Assembly (in short referred to as the “procurement produ

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