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    <title>2024 (3) TMI 583 - CALCUTTA HIGH COURT</title>
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    <description>Calcutta HC ruled in favor of L1 bidder who challenged refusal to grant work order after GST rate increased from 12% to 18% post-tender submission. Court held that State&#039;s November 2022 Memorandum allowing GST enhancement even for ongoing tenders was applicable to petitioner&#039;s case. Respondent authorities failed Wednesbury test by arbitrarily refusing to apply their own policy, constituting discrimination. Court directed authorities to either issue work order allowing petitioner to incorporate 6% GST enhancement in fresh quotation, or refund earnest money with 10% interest. All subsequent State actions including fresh tenders were set aside.</description>
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    <pubDate>Wed, 10 Jan 2024 00:00:00 +0530</pubDate>
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      <title>2024 (3) TMI 583 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=450802</link>
      <description>Calcutta HC ruled in favor of L1 bidder who challenged refusal to grant work order after GST rate increased from 12% to 18% post-tender submission. Court held that State&#039;s November 2022 Memorandum allowing GST enhancement even for ongoing tenders was applicable to petitioner&#039;s case. Respondent authorities failed Wednesbury test by arbitrarily refusing to apply their own policy, constituting discrimination. Court directed authorities to either issue work order allowing petitioner to incorporate 6% GST enhancement in fresh quotation, or refund earnest money with 10% interest. All subsequent State actions including fresh tenders were set aside.</description>
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      <pubDate>Wed, 10 Jan 2024 00:00:00 +0530</pubDate>
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