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2020 ] IN RE : PADMAVATHI HOSPITALITY & FACILITIES MANAGEMENT SERVICE 339
 In view of the above facts the nature and scope of services provided
by PHFMS to DME neither falls under [Article] 243G nor [Article]
243W for exemption.
3.4 The applicant submitted the copy of WP 24412 of 2019 on 15-10-
2019, wherein they have prayed the Hon’ble High Court to pass an order of in-
terim injunction restraining the Tamil Nadu Medical Service Corporation from
initiating or taking any further steps in finalizing the tender pending disposal of
the main writ petition. The authorised representative of the applicant, while fur-
nishing the WP, has stated that -
 The Writ petition was filed not for clarification of applicability of
GST on the services provided by them to Govt. Hospitals.
 The writ petition was on the following grounds :
 The procedure which has been adopted by TNMSC is contra-
ry to Rule 29(d) of the Tamilnadu Tender Transparency
Rules, 2000 read with Section 10 of the Tender Transparency
Act. It is a well settled law that all the bidders should be
placed in a same position and a level playing field must be
provided to all the bidders and any discrimination would fall
foul of Article 14 of the Constitution of India. Hence they
moved this petition under Article 226 of the Constitution of
India seeking for justice as there is an imminent threat to the
fundamental rights which are guaranteed under the Constitu-
tion of India.
 An interim injunction be passed restraining the TNMSC from
finalizing the tender in Tender No. 432/outsourcing/DME/
TNMSC/ENGG/2019, dated 19-2-2019 pending disposal of
the main writ petition and render justice.
 The Hon’ble Court may be pleased to issue a writ in the na-
ture of a WRIT of MANDAMUS or any form of writ, order or
direction in the nature of WRIT of MANDAMUS to direct the
TNMSC to awards the tender contract to PHFMS, who has
given the lowest price bid
 The issue pending before the Hon’ble High Court is the incorrect
tender process and procedure adopted by TNMSC. The said Writ
Petition filed by them has never asked for clarification of the ap-
plicability of GST on the services provided by them, but has only
asked the Hon’ble High Court for interim injunction to stop the En-
tire tender process since the TNMSC has violated the procedure
which has to be adopted by TNMSC in contrary to Rule 29(d) of the
Tamilnadu Tender Transparency Rules, 2000 read with Section 10 of
the Tender Transparency Act.
 As per Section 98 of the GST Act, PHFMS has not raised this subject
matter either in the present Writ Petition before the Madras High
Court not before any other appellate authority and raised only be-
fore the Advance Ruling authority.
 They had paid Service Tax for the period till June, 2017 and with ef-
fect from 1-7-2017, they are paying GST @ 18% after collecting the
same from DME.

GST LAW TIMES  16th April 2020  245