2023 (2) TMI 818

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....Jose Pious For the Respondents: By Adv Shri. Dinesh Mathew J. Muricken, SC, Sree JUDGMENT The Sree Sankaracharya University of Sanskrit invited online bids for purchase and installation of 300 KVA diesel generator set and suitable load sharing panel from registered bidders of PWD/CPWD/MES etc. Out of the three bids, the petitioner's bid was the lowest and his quote was 11.13% less tha....

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.... P13 the reason stated is in the University there is no practice of paying GST on service contracts and for supply of the generator set, the GST had been paid. Aggrieved by the refusal to release the amount payable towards GST, this writ petition is filed seeking the following reliefs;  (a) issue a writ of mandamus or any other appropriate writ or order directing the 1st and 2nd resp....

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.... alcoholic liquor. As such the University is statutorily bound to pay the GST remitted by the petitioner. Moreover, having paid the full amount for the supply of generator set including GST @ 18% the University is estopped from refusing payment of applicable GST for the services. 3. Adv. Dinesh Mathew. J. Muricken, learned Standing Counsel for the University submitted that, in Ext.R1(b) tender ....

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....n the contract. The petitioner was fully aware of this fact and had accepted the second and final part payments without GST. Being so, this writ petition claiming GST can be perceived only as an experimental litigation. 4. In reply, counsel for the petitioner contended that the tender schedule issued by the University did not contain provision for including GST and as per Clause 5 of the Genera....