ORDER

The petitioner has challenged the impugned tender cum auction notice, dated 25.01.2018, insofar as the same demands GST from the petitioner on the tender bid and other successful bidders.

2.It is the specific case of the petitioner that he participated in the tender in connection with Masi Perunthiruvizha in the 4th respondent Temple between

15.02.2018 and 06.03.2018.

3.The learned counsel for the petitioner submits that auction was held on

06.02.2018 and in connection with the aforesaid auction, the petitioner had deposited Rs.1,00,000/-. It is further submitted that the petitioner was the successful bidder and quoted the highest amount of Rs.4,05,100/- for Stall No.C-5 for selling Delhi Appalam during Dindigul Arulmigu Kottai Mariamman Thirukovil Masi Perunthiruvizha. The petitioner also admits that he had paid the amount, though was not liable to pay a sum of Rs.80,000/- towards GST liability. It is submitted that under the provisions and the rules enumerated under the Central Goods and Services Tax Act, 2017, the respondents are under obligation to pay the necessary tax to be payable under the said Act. It is submitted that instead of paying the tax by themselves, the respond