JILMON JOHN Vs. STATE OF KERALA

JUDGEMENT

(1.) This writ petition is filed by the petitioner seeking to quash Exts.P2, P5, P8 and P10 and pass orders on Ext.P12 for release and refund of EMD of Rs.2,00,000/- furnished by the petitioner along with the tender submitted on 3.6.2017 and to re-notify the tender for the work incorporating GST to afford an opportunity to petitioner to participate in it and for other consequential reliefs.

(2.) Material facts for the disposal of the writ petition are as follows; in response to Ext.P1 e-tender notice dated 20.5.2017 issued by the 3rd respondent for "Improvements to Thodupuzha Pappootty Hall Vellangallor (River V View) Road", petitioner submitted a tender on 3.6.2017 taking into account the rate of works tax at the rate of 4% stipulated in section 8 of the Kerala Value Added Tax Act, 2003 (VAT) as per the special conditions contained in the notice inviting tender. According to the petitioner, the Central Goods and Services Tax Act,2017(GST) was implemented w.e.f. 1.7.2017 imposing GST at 18% on the value of works. By Ext.P2 letter dated 14.7.2017 3 rd respondent accepted the tender submitted by the petitioner with probable amount of contract of Rs.4,66,38,279/- and directing him to execute an agreement for carrying out the works.

(3.) Petitioner submitted Exts.P3 and P4 representations requesting either to reimburse the additional tax imposed at 14% over the 4% specified in Ext.P1 or cancel Ext.P1 and release and refund the EMD of Rs.2,00,000/-furnished by him and insisted acceptance of the tender submitted without any variation from Ext.P1. Anyhow 1st respondent sent Ext.P8 letter to the petitioner without considering the request either to reimburse differential tax imposed by the GST or to release the EMD of Rs.2,00,000/- furnished by him along with the tender. Third respondent by Ext.P10 directed to execute an agreement for carrying out the works with GST, which according to the petitioner, is not incorporated in Ext.P1 and therefore, the action is without jurisdiction and illegal and Exts.P2, P5, P8 and P10 are illegal and arbitrary and therefore liable to be interfered with by this court with a direction to the respondents to release the EMD of Rs.2,00,000/- furnished by him in view of the failure on the part of the respondents to accept the tender in the manner stipulated in tender documents in Ext.P1.