M/s Megala Construction, v. The Superintending Engineer (Highways)
Case brief
What is this about?
Keywords: writ appeal; Madurai Bench of Madras High Court; Clause 15 Letters Patent; delivery challen vs tax invoice; proof of ownership of plants and machinery; pre-qualification rejection; highways tender CRIDP 2025-2026; Tender Notice No.31 and No.32; Section 60 Gujarath Value Added Tax Act 2005; inter-State transaction between registered dealers; certiorarified mandamus; contract finalized; work commenced; prospective clarification; no costs. Relevance: tender pre-qualification disputes where contractors prove machinery ownership by delivery challens issued under a source State's VAT regime that dispenses with tax invoices for inter-State sales between registered dealers; effect limited to a prospective direction on acceptance of genuine delivery challens, with no relief to the appellants as the contract was already finalized.
What did the court decide?
No relief by way of setting aside the learned single Judge's order; writ appeals disposed of with observations, including the prospective clarification on acceptance of genuine delivery challens; no costs; connected miscellaneous petition closed.