TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 370
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....ly submitted a GST Registration Certificate bearing No. 36ABPPH8480D1Z3. It was later discovered that this GST number was invalid due to an error committed by an external consultant who had been engaged to assist in the GST registration process. In response to this, GST authorities issued show cause notice dated 12-11-2024, warning that Petitioner Company would be penalized unless a proper explanation was submitted. 1.1. In response to show cause notice, Petitioner filed Writ Petition No. 32828 of 2024 which was disposed of on 22-11-2024, permitting Petitioner to submit reply within seven days. Petitioner promptly submitted explanation, which was apparently accepted by the Respondent. Despite permitting rectification of GST Number, the a....
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....ts that it has all-India operations and that imposing such a harsh punishment would be excessively severe. Respondent, after having accepted the correct GST number subsequently provided by Petitioner, illogically imposed the penalty regardless. It is also pointed out that Petitioner has no record of any black marks in any tenders being conducted either in Telangana, Madhya Pradesh, Uttar Pradesh, or Delhi. 1.4. Petitioner states that GST number was rectified later and that this minor error did not cause any major or material harm. The error should be considered an 'inconsequential error' or 'non-essential error' as established by the Hon'ble Supreme Court in Tata Cellular vs. Union of India AIR 1996 SC-11. Hence, the Writ Petition. 2.....
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....neer, President's Estate, a communication dated 03.10.2024 was received from the ADG, Delhi Office indicating that GST registration of petitioner was invalid as of the last tender submission date. On 07.10.2024, a communication was received via email indicating that a check on the GST portal showed the firm's GST registration certificate as invalid. According to paragraph 6.6 of the CPWD Enlistment Rules, contractors are required to have a valid GST registration certificate at the time of their enlistment application; however, the GST registration submitted by petitioner was found invalid as of the Application date. Petitioner, through e mail dated 26.10.2024, acknowledged that GST registration certificate provided with enlistment appli....
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....4, requiring a reply within 15 days explaining why disciplinary action should not be initiated under Rule 13.7 of the Enlistment Rules. Petitioner filed Writ Petition No. 32828 of 2024) challenging the show-cause notice as arbitrary, illegal, and void, seeking a direction to update the GST registration number and to allow the firm to continue participating in future tenders. The matter was heard and this Court, by order dated 22.11.2024, directed that petitioner be given an opportunity to bring the corrected documents before the respondent within 7 days from 25.11.2024 and that no disciplinary proceedings be initiated before the petitioner is given a fair opportunity to present its case. It was further clarified that any action must be take....
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....ued the impugned order debarring petitioner company for a period of one year. It is clarified that during the period from enlistment (17.07.2024) to the date of debarment order (14.02.2025), petitioner was not prevented from participating in tenders of the enlisted Class-I category. 2.6. It is stated, Petitioner claims that an external agent was responsible for the invalid GST certificate; however, as per the process, the GST certificate confirmation is sent directly to the applicant's registered mail and mobile number and no role of third-party agents is recognized by CPWD for enlistment. Petitioner remains fully accountable for the authenticity of all documents submitted. Thus, the claim of error due to an external consultant or agent ....
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....der dated 22.11.2024 in Writ Petition No. 32828 of 2024 directed as follows: "3. Considering the fact that the petitioner's GST Registration Certificate was subsequently corrected, the petitioner shall be given an opportunity to bring the corrected documents before the respondent within 7 days from 25.11.2024. The respondent shall consider these documents and take appropriate action on these documents. The respondent shall not initiate any disciplinary proceedings against the petitioner before the petitioner is given sufficient opportunity to present its case along with the corrected documents before the respondent...." 6. It is to be noted that petitioner admittedly, submitted the corrected documents regarding his GST Certifica....