GST Registration Cannot Be District-Specific: HC Invalidates Restrictive Tender Clause

Tirupati Agro Seed Distributors Pvt. Ltd. & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)

The petitioners challenged Clause 10 of a tender notice dated 21 January 2026 issued for procurement of Pre-School Education (PSE) Kits for Anganwadi Centres in Malda, pursuant to directions of the Director of ICDS, Government of West Bengal. Clause 10 required availability of an office in the State as well as in the district of consignee or Dakshin Dinajpur or Uttar Dinajpur during the last three years as per GST registration, supported by documentary evidence.

The

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