TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Lok Seva Kendra RFP Dispute: GST Registration Threshold Challenge Allows Conditional Proposal Submission Despite Turnover Limitations</h1> <h3>M/s MICROSYS COMPUTERS THROUGH SOLE PROPRIETOR MAHENDRA SARAF Versus STATE AGENCY FOR PUBLIC SERVICE M.P.A REGISTERED ORGANISATION OF DEPARTMENT OF PUBLIC SERVICES MANA AND OTHERS</h3> M/s MICROSYS COMPUTERS THROUGH SOLE PROPRIETOR MAHENDRA SARAF Versus STATE AGENCY FOR PUBLIC SERVICE M.P.A REGISTERED ORGANISATION OF DEPARTMENT OF PUBLIC ... Issues involved:The issues involved in the judgment are the compulsory registration of GST in a Request for Proposal (RFP) for establishing Lok Seva Kendra at Kanadia and the petitioner's eligibility based on their firm's turnover u/s 22 of the GST Act, 2017.Compulsory GST registration in RFP:The petitioner challenged the condition in the RFP requiring GST registration, claiming that it was not initially compulsory but later made so through a corrigendum. The petitioner argued that the corrigendum should have been issued before the publication of the RFP. The petitioner's counsel contended that their firm's turnover is below Rs. 20 Lacs, and therefore, registration u/s 22 of the GST Act is not mandatory unless the turnover exceeds this threshold.Eligibility based on turnover u/s 22 of GST Act, 2017:The petitioner's counsel highlighted that as per section 22 of the GST Act, every supplier is required to register when their aggregate turnover surpasses Rs. 20 Lacs. Since the petitioner's firm turnover is below this limit, the counsel argued that the compulsory registration condition in the RFP does not apply to them. The counsel emphasized that the last date for form submission was approaching, and the petitioner should be allowed to participate based on their current turnover status.Court's Decision:After hearing arguments from both parties, the court issued notice to the respondents regarding the issue of compulsory GST registration in the RFP. As an interim measure, the petitioner was permitted to submit a proposal in response to the RFP dated 30.5.2023. The court specified that further proceedings related to the RFP would be subject to the final outcome of the petition. Additionally, the court directed the petitioner to comply with the relevant rules during the process.
TaxTMI 