https://www.taxtmi.com/caselaws?id=791034 A tender clause requiring bidders to have an office in the State and in the consignee or specified districts, reflected through GST registration, was held unreasonable because it created an artificial local barrier with no rational nexus to procurement objectives. The Court noted that GST registration is valid throughout India and cannot be used to force district-specific registrations or local establishment requirements. It held that public procurement can lawfully focus on financial capacity, technical competence and past performance instead of place of business. The condition was found inconsistent with equal opportunity in public tenders and violative of the constitutional right to carry on trade and business, and was struck down. en-us Tue, 17 Feb 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791034 A tender clause requiring bidders to have an office in the State and in the consignee or specified districts, reflected through GST registration, was held unreasonable because it created an artificial local barrier with no rational nexus to procurement objectives. The Court noted that GST registration is valid throughout India and cannot be used to force district-specific registrations or local establishment requirements. It held that public procurement can lawfully focus on financial capacity, technical competence and past performance instead of place of business. The condition was found inconsistent with equal opportunity in public tenders and violative of the constitutional right to carry on trade and business, and was struck down. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791034