GST certificate validity in tender bidding requires inquiry where official records and bid documents conflict.

A tender dispute turned on whether the highest bidder's GST certificate was valid and genuinely issued for the bid process. The certificate appeared valid on its face, but inconsistent GSTIN particulars and conflicting dates on cancellation, registration and issuance created a disputed factual issue, including possible fabrication and the existence of multiple registrations. The matter was therefore referred for inquiry by the authorities rather than finally decided on the certificate's validity. The settlement was to be cancelled and the market settled with the second highest bidder only if the certificate was found invalid or fabricated.

---

---

Issues: Whether the GST certificate produced by the highest bidder was valid for the tender process and, if the certificate's genuineness remained in dispute, whether the authorities should inquire into its validity before sustaining the market settlement.

Analysis: The tender required submission of a GST certificate only if applicable, and the bid value attracted GST registration requirements because Assam is a special category State. The materials on record showed inconsistent GSTIN details and conflicting dates regarding cancellation, registration, and issuance of the certificate. While the certificate produced with the tender documents appeared valid on its face, the conflicting official communications and the certificate placed before the Court raised a disputed question of fact, including the possibility of fabrication and the related issue of whether multiple GST registrations existed.

Conclusion: The validity of the GST certificate was not finally adjudicated; the matter was directed to the authorities for inquiry, with the settlement to be cancelled and the market settled with the second highest bidder only if the certificate was found to be invalid or fabricated.

---