https://www.taxtmi.com/caselaws?id=426451 SC allowed the appeal and reversed the High Court's interference. The Court held writ of mandamus may issue where an enforceable public duty exists, but technicalities cannot bar relief; nonetheless here the classification and GST/HSN determination in tenders is primarily the bidders' responsibility and not a mandatory public duty of the procuring authority. The reverse-charge and payment rules protect public interest where tax is under- or mis-stated. The SC directed successful-contract documents be forwarded to the jurisdictional tax officer to ensure tax compliance, and restrained the impugned judgment from displacing the procurement regime. en-us Tue, 16 Aug 2022 00:00:00 +0530 Fri, 19 Sep 2025 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426451 SC allowed the appeal and reversed the High Court's interference. The Court held writ of mandamus may issue where an enforceable public duty exists, but technicalities cannot bar relief; nonetheless here the classification and GST/HSN determination in tenders is primarily the bidders' responsibility and not a mandatory public duty of the procuring authority. The reverse-charge and payment rules protect public interest where tax is under- or mis-stated. The SC directed successful-contract documents be forwarded to the jurisdictional tax officer to ensure tax compliance, and restrained the impugned judgment from displacing the procurement regime. Case-Laws GST Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426451