TaxTMI 
TaxTMI 
2024 (2) TMI 943
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. 5. The last date of submission of tenders was 17.06.2023. 4 [four] nos. of bidders including the petitioner and the respondent no. 7, participated in the said bidding process for settlement of Simla Bazar/Market. As per Clause 8 of the Tender Notice dated 22.05.2023, a bidder had to submit a number of documents/certificates along with the bid. One of such documents was GST Clearance Certificate, if applicable. 3. It is the case of the petitioner that in the Comparative Statement prepared for settlement of the Simla Market by the respondent no. 5, the respondent no. 7 was shown to have offered the highest bid value of Rs. 18,07,068/- and the petitioner was shown as the 2nd highest bidder with his offered bid value of Rs. 16,58,058/. 4. Mr. Singha, learned counsel for the petitioner has submitted that though the Comparative Statement had mentioned that the respondent no. 7 had duly submitted a GST Clearance Certificate, but the petitioner had, later on, come to know that the GST Clearance Certificate of the respondent no. 7 had been cancelled w.e.f. 19.02.2021 and the said fact is reflected in the website of the GST Portal. Mr. Singha has, thus, submitted that the respondent....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t case, the Joint Secretary, BTC had submitted letter dated 29.09.2023 to the Superintendent of Taxes, Nalbari, requesting for a verification report, with regard to whether the GST Registration Certificate No. 18AVRPB0604M2ZH of the respondent No.7 and GST Registration Certificate No.18AMHPD06481L2ZH of the petitioner were valid. In reply to the letter dated 29.09.2023, the Assistant Commissioner of State Tax, Nalbari sent a letter dated 06.10.2023, stating that GSTIN:18AVRPB0604M2ZH in the name of the respondent No.7 was valid as it was registered with effect from 04.08.2023. On the other hand, GSTIN: 18AMHPD06481L2ZH was an invalid GSTIN. 9. The letter dated 06.10.2024 issued by the Assistant Commissioner of State Tax has apparently made a mistake with the GSTIN No. of the petitioner due to the mistake committed by the Joint Secretary, BTC in his letter dated 29.09.2023, inasmuch as, the GSTIN number of the petitioner as reflected in his GST Certificate does not have the number "1" in between the number "8" and the letter "L", i.e., it is 18AMHPD0648L2ZH. However, the letters dated 29.09.2023 and 06.10.2023 show the petitioner's GSTIN number to be 18AMHPD06481L2ZH. 10. The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ansfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal. Explanation.-For the purposes of this section,- (i) the expression "aggregate turnover" shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals; (ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker; (iii) the expression "special category States" shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution. 23. Persons Not Liable for Registration (1) The following persons shall not be liable to registration, namel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he respondent No.7 in relation to all the GST certificates is reproduced below as follows:- Sl. No. Letter dated and issuing authority GSTIN Number & Remarks 1 Letter dated 26.07.2023 issued by the Commissioner of Taxes, Assam 18AVRPB0604M1ZI GST Certificate was cancelled on 09.02.2021 w.e.f. 19.02.2021 2 Letter dated 06.10.2023 issued by the Assistant Commissioner of State Tax, Nalbari 18AVRPB0604M2ZH GST Certificate was registered w.e.f. 04.08.2023 3 GST Certificate submitted by respondent No.7 along with his tender/bid documents, which was produced in Court. 18AVRPB0604M2ZH GST Certificate had been issued on 04.06.2023 16. The above chart shows that different GSTIN numbers have been given to the respondent No.7, inasmuch as, the GSTIN No. in Sl. No. 1 is different from the numbers given in Sl. Nos. 2 and 3. The remarks column also shows that different dates relating to the GST Certificates pertain to cancellation, registration and date of issue. There is nothing common between any of the above. 17. As stated in the earlier paragraphs, the GST Certificate submitted by the respondent No.7 along with his tender documents, shows that it was ....