TMI Blog2023 (5) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... e bidders to submit duly authenticated documents, which could be relied upon and verified, if necessary, from its own office. The Technical Evaluation Committee is not expected to run around and gather information from departments, such as Income Tax Department, to verify the authenticity of the documents filed by the bidders. Such an exercise, if required to be undertaken by the Technical Evaluation Committee, would impede the process of the tenders and defeat the very purpose of tendering the works, which will generate revenue for the State - The notification dated 02.08.2019 clearly sets out the purpose of its issuance, and the reason for evolution of the UDIN mechanism. The Tax Audit Reports are mandatorily required to have the Uniqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical 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 is not issued for the firm. 3) The UDIN is not generated in balance sheet XXXX XXX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner s Director, apart from the Chartered Accountant. 8. According to the petitioner, the Tax Audit Reports, which 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t- II of the Second Schedule to the Chartered Accountants Act, 1949, the Council of the Institute of Chartered Accountants of India hereby issue the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Audit Reports are mandatorily required to have the Unique Document Identification Number in the light of the aforesaid notification. The Tax Audit Reports, placed on record by the petitioner, do not have the UDIN. 15. That being the position, the Technical Evaluation Committee was justified in not relying on the same, since the authenticity of the Tax Audit Reports, produced by the petitioner along with the bids, could not be verified and established. 16. Consequently, in our view, the rejection of the petitioner s technical bids on the ground that the Tax Audit Reports did not bear the UDIN appears to be completely justified, and therefore, there is no merit in these petitions. 17. For the aforesaid reasons, the writ petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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