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    <title>2025 (6) TMI 740 - KERALA HIGH COURT</title>
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    <description>A bidder who participated in a tender requiring tax-inclusive quotations could not later claim GST over and above the quoted amount after acceptance of the contract and execution of the work. The court held that the tender terms governed the transaction, and a later circular could not override the clear stipulation or justify a belated attempt to alter the bid conditions. It also held that a writ petition seeking a declaration of liability and payment of the GST component was not maintainable where the rejection communication was not directly challenged and the dispute depended on contested facts, which were unsuitable for determination under Article 226. The writ petition was therefore dismissed and no interference was made with the judgment under appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=772627</link>
      <description>A bidder who participated in a tender requiring tax-inclusive quotations could not later claim GST over and above the quoted amount after acceptance of the contract and execution of the work. The court held that the tender terms governed the transaction, and a later circular could not override the clear stipulation or justify a belated attempt to alter the bid conditions. It also held that a writ petition seeking a declaration of liability and payment of the GST component was not maintainable where the rejection communication was not directly challenged and the dispute depended on contested facts, which were unsuitable for determination under Article 226. The writ petition was therefore dismissed and no interference was made with the judgment under appeal.</description>
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