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2018 (10) TMI 1377 - HC - Indian LawsTender of rates for supplying three meals a day to the students of residential schools and two meals a day for non residential schools - rejection of petitioner's tender on the ground that the petitioner did not fulfill several essential requirements of the tender - Held that:- The petitioner did not satisfy as many as five eligibility criteria: 1) The petitioner does not possess service tax registration number, 2) The petitioner does not have certificate of Commercial Tax department, 3) Whether enjoys professional tax registration or not, is not clear, 4) TIN/VAT number is obtained on 25.5.2016. There is no VAT clearance of past two years and 5) The petitioner had to obtain GST number in July 2017 which the petitioner obtained only on 26.1.2018. Thus the application of GST is not made within time. The main difficulty that the petitioner would face is with respect to VAT registration and VAT clearances for past two years. Condition no.2. of the eligibility criteria specified, besides other things, the requirement that tenderer must produce certificate of registration of GST, Sales tax, Incometax, etc. Condition no.5 provided that the tenderer must have minimum of three years of experience of similar work. The documents were not before the authorities when the petitioner's tender was examined and rejected as per communication dated 13.7.2008. Nevertheless, the objections of respondent no.2 at serial no.4 regarding not obtaining VAT registration for the past period and not showing VAT clearance for the past two years needs to be appreciated in light of these documents and facts. One of the important conditions of eligibility was that the tenderer must have minimum turn over of ₹ 6 crores in one of the two immediately preceding years. If the petitioner claims that it fulfills such requirement, immediate question of registration under the VAT Act would become germane - The authorities were therefore, correct in not accepting the petitioner's declaration that it fulfilled the necessary requirements merely based on said certificate dated 6.6.2018 issued by the Assistant Commissioner of State Tax, Vadodara. Petition dismissed.
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