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TMI Blog2023 (5) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... sels, and proceed to dispose of these writ petitions by this common judgment. 2. The petitioner had participated in the tenders invited by the respondents, i.e. the Fisheries Department of the State, for granting license for fishing in different reservoirs. The petitioner's technical bids were rejected by the Technical Evaluation Committee of the respondents, and the reasons stated for the said rejections were the following:- Name of Firm M/s Jai Shiv Shakti Enterprises M/s Patel Putra Agro Farm Pvt. Ltd. M/s Ajmer Singh M/s Anita Name of Reservoir Beghul Reservoir XXXX 1) The balance sheet/ financial statement is not containing the signatures of Auditor and Proprietor. 2) The work experience certificate directly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich were duly filed along with the income tax returns by the petitioner, were submitted along with the petitioner's bids. These Tax Audit Reports also contain the balance-sheets as on 31.03.2022 (Assessment Year 2022-23), 31.03.2021 (Assessment Year 2021-22), and 31.03.2020 (Assessment Year 2020-21). 9. Admittedly, the Tax Audit Reports, and consequently, the balance-sheets and the profit and loss account for the relevant years did not bear the UDIN. The petitioner has placed on record the Chartered Accountant's certificate dated 08.12.2022, certifying the turnover of the petitioner from the Financial Year 2018-19 to 2021-22, which bears the UDIN. 10. The submission of Mr. Singh, learned counsel for the petitioner is that, there was suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following guidelines for information of public and necessary compliance by members of the Institute- (i) A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certification, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertakes/ signed by him which made mandatory from the following dates through announcements published on the website of the ICAI www.icai.org at the relevant time:- For all Certificates w.e.f. 1st February, 2019. For all GST and Tax Audit Reports w.e.f. 1st April, 2019. For all other Audit, Assurance and Attestation functions w.e.f. 1st July, 2019. (ii) The above Guidelines shall come into force from the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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