1. The petitioner has preferred the present writ petition to seek the following reliefs:
“a) issue a writ in the nature of Certiorari or any other appropriate Writ/Direction/Orders to the respondents to remove the anomaly/carry out amendment/modifications in respondent’s orders issued vide orders/notice for inviting tender bearing 54(2) Mg CED/ 2020/ 48H) dated 22.01.2021, No. 23 (191) EE(E)V AGT/ CPWD/ 2020-21 dated 02.02.2021 and 54(2)2021/EE(E)-Hyd/AB/186 Dated 02.02.2021 (Annexure 1 to 3), in the interest of justice.
b) Pass any other or further order as this Hon’ble Court may deem fit and just, in the facts and circumstances of the case, in the interest of justice.”
2. The case of the petitioner is that respondent No.3 has issued the NIT in question. The said NIT, inter alia, states that:
“If the bidder has not obtained GST registration in the State in which the work is to be taken up or as required by GST authorities, then in such a case the bidder shall scan and upload following undertaking along with other bid documents.”
3. The submission of the petitioner is that the petitioner has already obtained registration in Delhi and the aforesaid clause mandates that the petitioner should obtain registration in the State in which the work is to be taken up, or as required by the GST authorities. The petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place.
4. A perusal of Section 22 read with Section 25 of the CGST Act does not support this submission of the petitioner. It appears that a person is required to register in any State in which he carries on business and has place of business on a regular basis.
5. Mr. Singh – who appears for respondent No.2, has drawn the attention of the petitioner and this Court to Section 2(20) which provides the expression “Casual taxable person” to mean a person who occasionally undertakes transaction involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union Territory where he has no fixed place of business.
6. The concern of the petitioner that the petitioner has no place of business in Hyderabad – where the successful bidder in respect of the tender in question will be required to make supplies and render services, in our view, is sufficiently addressed by the aforesaid definition of “Casual taxable person”. Section 24 of the CGST Act, inter alia, states that notwithstanding anything contained in sub-section (1) of section 22, the following enumerated categories of persons shall be required to be registered under the Act. In the said category is: “casual taxable persons making taxable supplies”.
7. We, therefore, dispose of this petition leaving it open to the petitioner to take appropriate steps to not only meet the requirement of the CGST Act but also meet the requirement of the tender. The parties are left to bear their respective costs.