GST on and above the tender amount —--The petitioner sought for quashing of the demand for paying GST above the tender amount of Rs.1,61,74, 260/-. The petitioner submitted that it filled up basic rate as Rs.1,37,00,000/-, but the tender site did not accept the amount and when the amount was filled including 18% GST above, it generated figure of Rs.1,61,74,260/- the total amount and, therefore, the petitioner was not liable to pay amount over and above Rs.1,61,74,260/-. The court checked the correctness of the submission made by the petitioner by calling the tender document that was uploaded on the website and observed that there was no auto generation of the amount at the site after filling in the basic rate. The court found no irregularity much less any illegality in the demand raised by the respondents of GST. There is no merit in this petition.

Held that:- The Hon’ble High Court dismissed the petition.