Kayal Construction Vs. State of West Bengal
Date: November 16, 2023
Subject Matter
Root of the contracts cannot be challenged due to change of taxation statues
Summary
The case involves multiple writ petitions filed for a refund of payments made by way of Goods and Services Tax (GST) for different work orders. The petitioner, a successful bidder in tender processes, contends that the introduction of the Central Goo…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The ambit of the writ petitions is limited. The petitioner participated in tender processes for similar works in all the four writ petitions and turned out to be the successful bidder. As per the relevant Clause of the general terms and conditions for e-tenders, which was treated to be a part of the tender document, the contractor/bidder wa…