2017 (12) TMI 514 – MADHYA PRADESH HIGH COURT – 2017 (7) G. S. T. L. 3 (M. P.) – Cancellation of the tender in which the petitioner participated – change of tax regime – introduction of GST – Held that: – Since the entire tax regime has undergone change, therefore, the State Government's decision not to act upon the tenders invited with effect from 1.7.2017 to 5.8.2017 cannot be said to be illegal or arbitrary, which may warrant interference of this Court.
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In pursuance of the offer of the petitioner, letter of acceptance of the contract has not been communicated to the petitioner. Therefore, it is not a case of concluded contract. In the absence of concluded contract, the petitioner cannot claim right to seek grant of contract only o
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ount of the change in tax environment and inasmuch as, the petitioner or other contractors will be entitled to benefit of input tax deposited by the sellers of the goods, which the petitioner purchases. Since the entire tax regime has undergone change, therefore, the State Government's decision not to act upon the tenders invited with effect from 1.7.2017 to 5.8.2017 cannot be said to be illegal or arbitrary, which may warrant interference of this Court. It may be stated that in pursuance of the offer of the petitioner, letter of acceptance of the contract has not been communicated to the petitioner. Therefore, it is not a case of concluded contract. In the absence of concluded contract, the petitioner cannot claim right to seek grant o
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