NDLI: Union of India & Others Vs. Bharat Forge Ltd. & Another

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Goods and Services Act 2017 – Notice Inviting Tender (NIT) for procurement of product was published
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Goods and Services Act, 2017 – Notice Inviting Tender (NIT) for procurement of product was published – However, neither the NIT nor the bid documents, mention the relevant HSN Code applicable to the product – The bidders were also directed to specify the percentage of local content of the material being offered, in accordance with the ‘Make in India’ Policy and preference would be given to those projects, which have at least 50 per cent local content – The Writ petitioner – 1st Respondent (L4) quoted price with GST rate @18%, L1 to L3 quoted the price with GST rate at @5% due to which the total price of Writ Petitioner became Rs. 8,29,540/- whereas the total price of the L1 became Rs.6,30,000 – Allegedly, the variance in quoted GST rates has distorted the tendering process – Hence, 1 st Respondent filed writ petition – Meanwhile, a subsequent tender in regard to the product was granted to the writ petitioner – Hence, the issue left for determination was whether writ of mandamus can be issued directing the tendering authoring to clarify that the procurement product must be taxed @ 18% under the Relevant HSN Code, to ensure a uniform bidding – High Court issued a direction to respondent no.2-Appellant (L1) that if the GST value is to be added in the base price to arrive at the total price of offer for the procurement of products in a tender and is used to determine interse ranking in the selection process then the appellant should get a clarification regarding correct HSN Code from GST authorities for the procurement product and mention the same in the bid document, so as to ensure Level Playing Field – Aggrieved Appellants filed SLP before the Supreme Court – Held: Clause 2.7.6 in Tender document provide that all the bidders/tenderers while quoting the rates should clearly indicate the rate of applicable duties and taxes included in the prices quoted by them – As per Clause 2.7.7, tenderers should ensure that they are GST compliant and their quoted tax rates are as per GST Law – Clause 2.8.6, provides that the purchaser (appellants) will not be responsible for the payment of taxes and duties paid by the supplier, on the basis of the misclassification or a misapprehension of law – Clause 2.9.2, provides that the information about the tax liability is not forthcoming in the bid, the bid will be considered as inclusive – It provides for a clear duty with the tenderer to acquaint themselves with all the applicable taxes and duties – Clause 2.9.2, which makes it clear that a tenderer may quote a rate without including any tax component – Hence, successful tenderer is, liable to pay the GST by filing returns and carrying out self-assessment – The Officer, dealing with the supplier, would have jurisdiction in the matter in order to ensure that the successful tenderer pays the tax due and to further ensure that, by not correctly quoting the GST rate, there is no tax evasion – The appellants shall indicate that the, tenderers will, in their bids, indicate the details of their Assessing Officers so that appellants can effectively comply with the direction given – The judgment of High Court set aside.Writ of Mandamus – Scope of – Writ of Mandamus would lie only when a Statute imposes a duty and there is a failure in the discharge of duty – Mandamus would lie if the Authority, which had a discretion, fails to exercise it and prefers to act under the dictation of another Authority – Writ of Mandamus or a direction in the nature thereof had been given a very wide scope in the conditions prevailing in this country and it is to be issued wherever there is a public duty and there is a failure to perform and the courts will not be bound by technicalities and its chief concern should be to reach justice to the wronged – The appellants have no statutory duty, which could have been enforced in the manner done in the impugned Judgment – There is no public duty which is enforceable.
Judge	Hon'ble Mr. Justice K.M. Joseph
Neutral Citation	2022 INSC 837
Petitioner	Union Of India & Others
Respondent	Bharat Forge Ltd. & Another
SCR	[2022] 17 S.C.R. 1012
Judgement Date	2022-08-16
Case Number	5294

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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