Telangana High Court
WP/35027/2023 of M/s MANOGNA ENTERPRISES, Vs The State of Telangana on 29 December 2023
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY NINTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE T.VINOD KUMAR WRIT PETITION NO: 35027 OF 2023 Between: ]t//s IvIANOGNA ENTERPRISES, ( A Partnership Firm),
HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction)
FRIDAY, THE TWENTY NINTH DAY OF DECEMBERTWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE SRI JUSTICE T.VINOD KUMAR
WRIT PETITION NO: 35027 OF 2023
Between:
]t//s IvIANOGNA ENTERPRISES, (A Partnership Firm), H.No.8-3-678/4 F,Mounten View Apartments, Navodaya Colony, Srinagar Colony, Hyderabad [-]500033, Telangana, Rep. by its Partner S. Mallikarjuna, S/o S. Nagendrappa,Aged about 35 years'
...pETrroNER
AND
1. The State of Telangana, Municipal Administration and Urban DevelopmentDepartment, Secretariat Buildings, Hyderabad, Rep. by its Special ChiefSecretary-Department, Secretariat Buildings, Hyderabad, Rep. by its Special ChiefSecretary-
2. The Commissioner and Director of Municipal Administration [(CDMA), ]State ofTelangana, AC Guards, Hyderabad - 500004.Telangana, AC Guards, Hyderabad - 500004.
3. Nizamabad Municipal Corporation, Nizamabad [- ]503001, [Rep. ]by [its]commissioner' commissioner'
...RESP.NDENTS
Petition under Article 226 of the Constitution of lndia [praying ]that [in ]thecircumstances stated in the affidavit filed therewith, the [High Court may ][be]pleased to issue a Writ or Order or Direction more particularly one in the nature ofa Writ of MANDAMUS, declaring the action of the [3rd ][Respondent ][herein ][in]issuing Short Tender for Manpower Supply Services [vide (1) Tender ][lD.485777,]Tender Notice No.11/01, dated 2111212023, with Bid Submission daled [2311212023]and closing daled 3011212023 5.00 PM, for engaging of [(30) ][Nos. ][Drivers ][on]Outsourcing Basis for Circle lVA, lVB, V Area for lifting [of ][Garbage and Shifting ][to]Dumping Yard, Nagaram for the [period ]01lO1l2O24 lo [3111212024 ][i.e. ][(12 ][months)]and (2) Tender 1D.485778, Tender Notice No.11/02, dated [2111212O23, ][with ][Bid]Submission dated 2311212023 and closing dated 3011212023 5.00 [PM, ][for]engaging of (30) Nos. Drivers on Outsourcing [Basis ][for ][Circle ][l, ][ll, ][lll ][Area ][for]lifting of Garbage and Shifting to Dumping Yard, [Nagaram ][for the ][period]01lO1l2O24 to 3111212024 i.e. (12 months), without including [GST ][component or]without obtaining advance ruling as required under Section [97 ][(2) ][and ]100(1) of the Central Goods and Services Tax Act, 20'17 and Consequently [direct]the 3rd Respondent herein to include GST component [in ]the [tenders ][or to ][obtain]Advance Ruling under Section 97(2) and Section 100(1) of [the Central ][Goods and]Services Tax Act, 2017, in respect of the Tender Notices [vide ][(1) ][Tender]|D.485777, Tender Notice No.11l01 , daled [2111212023, ][with Bid ][Submission dated]2311212023 and closing daled 3011212023 5.00 PM, for [engaging ]of [(30) ][Nos.]
Drivers on Outsourcing [Basis for ][circle ][lVA, ][lVB, ][V ][Area for ][lifting ][of ][Garbage ][and]shifting to Dumping [Yard, ][Nagaram ][for ][the ][period ][0110112024 ][to ][3111212024 i.e.](12 months) and (2) Tender [|D.485778, ][Tender Notice ][No.1 ][1102, ][dated])llztzOZt. with Bid Submission [dated ][2311212023 ][and closing ][daled ][3011212023]5.00 PM, for engaging [of ][(30) ][Nos, Drivers on Outsourcing Basis for Circle ][l, ][ll, lll]Area for lifting of Garbage [and ][Shifting ][to ][Dumping ][Yard, ][Nagaram for ][the ][period]01 tO1 t 2024 to [31 ][I ][1 ][212O24 ][i.e. ][( ][1 ][2 ][months), forthwith.]
lA NO: ['l ]OF 2023
Petition under Section 151 CPC [praying ][that ][in ][the ][circumstances stated ][in]the affidavit filed in support [of the petition, the ][High ][court ][may be pleased ][to direct]the 3rd Respondent herein [not ]to [proceed ][with ][the ][short ][Tender ][Notices for]Manpower Supply Services [vide ][(1) ][Tender ][1D.485777, ][I ][ender Notice ][No.11/01,]dated 21t1212023, with [Bid ][Submission ][dated ][2311212023 ][and ][closing ][dated]30t1212O23 5.00 PM, for engaging [of ][(30) ][Nos. Drivers ][on ][Outsourcing Basis ][for]Circle lVA, lVB, V Area for [lifting ]of [Garbage ][and ][Shifting ][to ][Dumping ][Yard,.]Nagaram for the [period ][011O112024 ][to ][3111212024 ][i.e. (12 months) and (2) Tender]|D.485778, Tender Notice [No.11i02, dated ][2111212023, ][with Bid Submission ][dated]23t1212O23 and closing daled 3011212023 [5.00 ][PM, ][for ][engaging ][of ][(30) ][Nos.]Drivers on Outsourcing Basis [for ][Circle ][l, ][ll, ][lll ][Area ][for ][lifting ][of ][Garbage ][and]Shifting to Dumping [Yard, ][Nagaram ][for the ][period ][01lO1l2O24 ][to ][3111212024 i.e.](12 months), till the GST component are [included ][in the ][tenders ][or till ][obtaining]Advance Ruling under Section 97(2) [and Section ][100(1) of ][the ][Central ][Goods ][and]Services Tax Act, 2017, [pending ][disposal ][of ][the ][above ][Writ ][Petition.]
Counsel for the Petitioner: SRI [K.R.SASIDHARAN ][NAIR]Counsel forthe Respondent [Nos.1 ][& ][2: ][GP ][FOR ][MCPLADMN ][& ][URBAN ][DEV]Counsel for the Respondent [No.3: ][SRI ][V.SATYAM ][REDDY' SC FOR MPCL]
The Court made the following: [ORDER]
TI{E HON'BLE SRI [JUS'TICE ][T. ][VINOD ][KUMAR]
WRIT PETITTO NNo.35027 [of2023]
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ORDER:
The petitioner lras challenged [in ][the ][present ][Writ ][Petition]the action o1- respondenl [No.3 ][in ][issuing Short ][Tender ][for ][supply]services of vide Tender [lD:485777 ], [Tender ][Notice ][No. ][1 I ][/01 ][dated]2l-12-2023 for [provision ][of ][manpower ][services ][of ][30 ][numbers ][of]drivers on outsourcing [basis ][for Circle ][IVA, IVB, V ][area ][for ][lifing]of garbage and shifting [to ][Dumping ][Yard, Nagaram ][for ][the ][period]lrom 01-01-2024 to 3l-12-2024 [and similarly providing ][30]numbers ol drivers [vide ][Tender ][ID ][No-485778 ][Tender ][Notice]No. I I /02 without including [GST ][component or without ][obtaining]advance ruling as required [under Section ][97 ][(2) ][and ][Section ][100(1)]of the Central Goods [and ][Services ][Tax ][Act, ][2017, as ][being ][iltegat]and arbitrary.
2. Heard learned [counsel ][lor ][petitioner, ][learned ][Government]Pleader lor Municipal [Administration ][and ][Urban ][Development]appearing on behatf of [respondent ][Nos'l ][and ][2 ][and ][Sri ][V'Satyam]Reddy, learned Standing [Counsel ][appearing ][on ][behatf ][of-]No.3 [and ][perused ][the ][record. ][With ][the ][consent ][of]respondent .,,}--., learned counsel appearing for the parties, the Writ petition is taken up for hearing and disposal at the admission stage.
3. Petitioner contends that in the tender document issued byrespondent No.3 authority for supply of rnanpower services ofdrivers, the authorities did not include the GST component payableon the consideration received l.or supply of manpower, whichactivity is liabte to tax under the provisions of the Goods andServices Act,2017 (for short [.the ]Acr,).
Arguments
4. Learned Standing Counsel appearing on behalf of respondentNo.3 on the other hand submits thal the tenderers are required toquote the price including rhe tax ancl therefore the craim of thepetitioner that the CST componcnt has not been included in thetender document is incorrect.
5I have taken note of respective contentions urged.
6. A perusal of the clause_g of the Tender Document specifies that the terms and conditions of the tender are available online andcan be downloaded. The terms and conditions of the aforesaidtender as placed before this Court indicates that the tender providesfor inclusion and exclusion of various taxes lrom consideration.Claisarl+ of the said condition states as under:
II
11. Note
d) ln casa o/'Securitt' Cuords /itr cvery 6 (.six) days o./ duty ofparsonncl one tla.y rll/ rith putment v,itl bc git,en The tendererv'ill have to hear cost ol providing personnel Jbr this weekly olf.I'he total monthly rates quoted shall inclusive of all these,whatsoever including profils, paylble. overheads, "bonus, gratuity etc and laxes 7 . A reading of the aloresaid clause shows that the same covers two aspects of ['l-endel ]i.c. (i) relating to Security Guards and (ii)relating to quoting of rarcs and its inclusions and exclusions. Thiswould be evident from indication ol clause (a) under the heading'Note' which is applicablc in r.clation to weekly off to be allowedlor Security Guards.
8I{owever, it is to bc noted that due to omission to mention (b)therealier in relation to inclusion of taxes in the price quotedcannot be considercd as only in rclation to clause (a).
9. ['[he ]albresaid clausc ol'thc tender condition clearly takes in itsambit, be it direct tax or indirect taxes payable by the successfultenderers on being awarded with the contract.
10. ['Ihus, ]the rnonthly rares quoted shall be inclusive of profits,overheads, bonus, gratuity etc. and taxes whatsoever applicableeven in relation to the ntanpower services lor which the impugnedtender is issucd I 1. Since the petitioner claims that the tender conditions does notinclude GST componcnt payable, which as noted abovc, appears tobe contrary to the tender conditions, this Courl is of the view thatno case is made out for grant of any relief in the Writ Petition.
12. Thus, Writ Petition is dcvoid ol rnelits and it is accordinglydismissed. No costs
13. As a sequel, miscellaneous petitions pending if any shall stand closed SO/. K.SREERAMA MURTHYASSISTANTR,EGISTRAR//TRUE COPY//\,, ,,,4,/SECTION OFFICER
To
1One CC to SRI K.R.SASIDHARAN NAIR, Advocate [OPUC]2Two CCs to GP FOR MCPL ADN/N & URBAN DEV, High Court for the Stateof Telangana at Hyderabad. [OUT]3One CC to SRI V.SATYAM REDDY, SC FOR MPCL [OPUC]2Two CCs to GP FOR MCPL ADN/N & URBAN DEV, High Court for the Stateof Telangana at Hyderabad. [OUT]3One CC to SRI V.SATYAM REDDY, SC FOR MPCL [OPUC]4Two CD CopiesPSK.GJPSK.GJ
I
HIGH COURT
DATED:2911212023
ORDERWP.No.35027 ot 2023
DISMISSING THE WRIT PETITIONWITHOUT COSTS.
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