Court Upholds 18% GST Demand on Tender Amount; Tender Amount Excludes Automatic GST Inclusion.

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....Levy of GST above the tender amount - whether the tender amount is inclusive of GST / Taxes or is only a Basic Amount - it is evidently clear that there was no auto generation of the amount at the site after filling in the basic rate - There are no irregularity much less any illegality in the demand raised by the respondents of GST @ 18% on the tender amount - HC....