2026-VIL-366-DEL
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SGST High Court Cases

GST - Distinction between an ARN and GST registration certificate, ARN in lieu of GST registration - Validity of rejection of bid due to non-submission of valid GST certificate - Petitioner submitted its bid in a tender issued by the respondent. At the time of bid submission, the petitioner held an Application Reference Number (ARN) for GST registration, but did not have the actual GST registration certificate. The respondent rejected the petitioner's bid on the ground of non-submission of a valid GST certificate, as required under the tender conditions – Whether an ARN issued under Rule 8(5) of CGST Rules, 2017 can be considered as a temporary GST registration or equivalent to regular GST registration certificate, till regular GST certificate is issued to the bidder - HELD - The tender conditions clearly and unambiguously mandated the submission of a valid GST registration certificate as an essential pre-condition for eligibility. The distinction between an ARN and a GST registration certificate is not merely procedural, but substantive in nature. An ARN is merely an acknowledgment of a pending application, while a GST registration certificate is issued upon due verification and approval by the authorities under Rules 9 and 10 of the CGST Rules. Therefore, an ARN cannot, in law, be equated with a valid registration certificate - The stand taken by Respondent that ARN is neither a temporary GST registration nor equivalent to regular GST registration is in conformity with the CGST Rules and cannot be faulted with. The respondent's interpretation of the tender conditions is reasonable and legally sustainable, and did not suffer from any arbitrariness or irrationality - The petitioner's argument that the absence of GST registration was a mere procedural deficiency that could be cured post-bid is rejected, as the tender conditions were clear and mandatory - The respondent's decision to reject the petitioner's bid for non-submission of a valid GST registration certificate at the time of bidding is upheld and the petition is dismissed
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