Reimbursement of GST – Rates inclusive of taxes in the tender document —- The petitioner was awarded the contract and during the course of the work, he entrusted with certain additional works also. The petitioner submitted running bills for the supply and service of each item along with GST @18%. The petitioner requested to release the amount. The counsel for the petitioner contended that estimated cost declared by the first respondent as without taxes. The counsel for the respondent submitted that in the tender document it is specifically stated that the bidders should quote the amount including all taxes. The petitioner cannot claim the GST amount in addition to the amount quoted by him. The court observed that the General Conditions of Tender specifically stipulate that all rates quoted should be inclusive of sales tax. After introduction of the GST regime, the term sales tax has to be understood as GST. Any doubt regarding inclusion of GST or otherwise, ought to have been cleared before participating in the bid. It is settled law that after participating in a tender process, bidder cannot turn around and challenge the conditions in the bid document.

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