M/S Vaishnavi Enterprises vs The State Of Telangana on 8 January, 2025
11. Having regard to the rival contentions and the material on record,
this Court finds that one of the requirements of the tender conditions is
that GSTIN and PAN documents should be enclosed along with the
tender application. Admittedly, the petitioner in W.P.No.30561 of 2024
who is the lowest bidder, has not submitted the GSTN along with the
tender form and therefore, she has been declared as disqualified after the
technical bid was opened. As held by the Division Bench of the
Rajasthan High Court at Jaipur Bench in the case of Project Director
RUIDP and others Vs. Ms. Ramky Infrastructure Ltd., and another
(1 supra), the tender conditions have to be adhered to strictly. Though
the learned counsel for the petitioners submitted that the petitioner in
W.P.No.30561 of 2024 is an individual and therefore, there was no
requirement to obtain GSTN and thereafter, only after finding her
financial bid to be the lowest, she has applied for GST number and is
ready to file the same, this Court is of the opinion that there is no
exemption in respect of individuals from obtaining GST number if he is
intending to do business. The petitioner in W.P.No.30561 of 2024,
W.P.Nos.30561 & 30986 of 2024
8
though is L-1 bidder, cannot be considered since she has not satisfied
the tender conditions.