Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
HC dismissed the writ petition challenging tender conditions related to GST inclusion. The court held that the tender document clearly stipulated rates should be inclusive of taxes, and after GST regime introduction, 'sales tax' must be interpreted as GST. The petitioner cannot challenge tender terms post-contract execution after voluntarily participating in the bidding process. The court emphasized that tender conditions, once accepted and acted upon, are binding and cannot be unilaterally varied by a bidder. The appeal was dismissed, upholding the principle that bidders cannot seek additional payments when tender documents explicitly require tax-inclusive rates.
HC dismissed the writ petition challenging tender conditions related to GST inclusion. The court held that the tender document clearly stipulated rates should be inclusive of taxes, and after GST regime introduction, 'sales tax' must be interpreted as GST. The petitioner cannot challenge tender terms post-contract execution after voluntarily participating in the bidding process. The court emphasized that tender conditions, once accepted and acted upon, are binding and cannot be unilaterally varied by a bidder. The appeal was dismissed, upholding the principle that bidders cannot seek additional payments when tender documents explicitly require tax-inclusive rates.
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