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2020 (12) TMI 406

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..... of Tourism, Odisha, the petitioner submitted his bid along with all relevant documents, but the bid of the petitioner was rejected on the ground that the petitioner has not submitted the GST Registration Certificate in his name along with the bid documents. Learned counsel for the petitioner submits that as per the conditions as specified in Clause-3.3.3.1 of Eligibility Criteria No. 3.3 of the RFP, a bidder having prior experience in hospitality industry shall meet the eligibility conditions as given in Table 5 of the Eligibility Condition-A. As per Condition No.3.3.3.2 of Clause-3.3, a bidder not having prior experience in hospitality industry shall meet the eligibility conditions as given in Table 6 of Eligibility Condition-B. Pursuant .....

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..... FP. Learned counsel for the petitioner has referred to the Net Worth Certificate under Annexure-3, which was certified by the Chartered Account that the petitioner has estimated net-worth as on 31st March, 2020 to the tune of Rs. 4755.75 lakh as he is the Managing Director of M/s. Biraja Construction, Jajpur, a partnership firm, which already has GST Registration according to Annexure-4. However, the petitioner having submitted the bid in his individual capacity, he could have produced the GST Registration in terms of Section 22 of the GST Act after the contract was awarded. Learned counsel for the petitioner submits that the petitioner has quoted the highest upfront price and award of contract to a bidder having put lesser price would caus .....

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..... d not be "legally correct"ǁ. Hence, it would be reasonable to interpret the Board Note dated 23-7- 2018 as being the formulation of a guideline for the Board. As a guideline in the process of evaluation, the decision taken by the Board on 23- 7-2018 was not to the effect that every bid below 2% or above 100% would necessarily stand disqualified. Consistently with the use of the word "may be", as already noticed, the decision of the Board meant that the power which the Board reserved to itself in Clause 4.4.1 could be invoked if it came to the conclusion that the bid had not been justified to be reasonable. In other words, the breaching of the range of 2 to 100% was a trigger for the Board to scrutinise the bid and determine whether the .....

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..... April, 2019, duly certified by Chartered Accountant. Other relevant documents." He further submits that a person should submit his bid including GST Registration Certificate along with other relevant documents, particularly when in Form-2 of clause-5, Bidder Profile, it has been stated that company profile and Form-8 Financial Proposal has given a note that the upfront amount quoted by the bidder is exclusive of GST and that GST shall be paid separately, as applicable. According to him, the petitioner has submitted his bid without prior to registration of GST, which can be read impliedly in Form-8 and it would be applicable to the financial bid. Since he has not submitted the GST Registration Certificate along with the bid documents, .....

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