SMS LIMITED Vs. WESTERN COALFIELDS LIMITED

JUDGEMENT

(1.) Heard.

(2.) Rule. Rule made returnable forthwith. Heard finally by consent of the parties.

(3.) Heard Mr. M.G. Bhangde, learned Senior Advocate a/b Mr. Adarsh Baheti, Advocate for the petitioners and Mr. Anand Jaiswal, learned Senior Advocate a/b Mr. Nachiket Moharir, Advocate for respondents. Matter was closed for orders on 8th of September 2025. On 16/9/2025, petitioner filed written note on the pursis by the respondents, pointing out certain decisions of Honourable Apex Court. According to Mr Bhangde, learned Senior Counsel for the applicant, the terms and conditions of the tender documents are crystal clear which shows that the tender was excluding GST. He has invited our attention to various terms and conditions and argued the matter at length.