M/s UMMED ENGINEERING AND CONSTRUCTION v. THE STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sameer Jain, Justice
M/s UMMED ENGINEERING AND CONSTRUCTION
v.
THE STATE OF RAJASTHAN & ORS
S.B. CIVIL WRIT PETITION No. 12559/2025 WITH S.B. CIVIL WRIT PETITION No. 12149/2025 dated 23.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Tender condition – Submission of latest GSTR-3B return – Non-submission within prescribed period – Bid declared non-responsive – Scope of judicial review – Condition requiring submission of latest GSTR-3B return by last date of bid submission is mandatory and forms part of essential eligibility criteria – Filing of return after expiry of bid period constitutes material deviation affecting bid validity – Non-submission cannot be treated as curable or procedural defect under Rules 59-61 – Technical Evaluation Committee justified in rejecting petitioner bid as non-responsive – No mala fides or arbitrariness shown – Interpretation of tender conditions by author of tender entitled to due deference – Court cannot sit in appeal over administrative decision in contractual matters – Judicial review limited to cases of mala fides or patent arbitrariness – Held: Writ petitions dismissed – Cost of Rs 5,00,000 to be paid within 60 days.
Represented By:
Counsel for the Petitioner: Madhav Mitra, Sr.Adv. With Jaya Mitra
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