Shree Durga Industry V. Union of India & Ors.

WPA/27015/2024

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The case involves Shree Durga Industry, the petitioner, who participated in a tender floated by the Border Security Force (BSF) on 6th August 2024. The tender required the submission of the latest Income Tax Return (ITR) of the firm. The petitioner submitted the ITR for the assessment year 2022-23, which was not compliant with the tender requirements as the latest ITR for the assessment year 2023-24 was not submitted. Despite being notified of this deficiency and given an opportunity to rectify it, the petitioner failed to submit the correct document, leading to the rejection of their bid. The court upheld the decision of the respondent, finding that the petitioner did not meet the tender requirements.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 808918 (HC-PUNJAB)
• Appeal Type: Others
• Pronouncement Date: 13-11-2024
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: RABINDRANATH BAG; JAYITA DHAR; AYAN PODDAR; SOHAM DUTTA; SWETA BHARTI; YASHODHARA BURMAN ROY; DARSHITA SETTY; KHUSBOO RUIA
• Assessee Lawyers: SRIJIB CHAKRABORTY; PANKAJ AGARWAL; MUSKAN AGARWAL; DWAIPAYAN SANYAL
• Keywords: Technical bid rejection; Tender; ITR submission

Judgement Text

"1 D/L 12 13.11.2024 Rohit ct.no.14 WPA 27015 of 2024 Shree Durga Industry Versus Union of India & Ors. Mr. Srijib Chakraborty Mr. Pankaj Agarwal, Ms. Muskan Agarwal, Mr. Dwaipayan Sanyal …for the petitioner Mr. Rabindranath Bag Ms. Jayita Dhar ….for Respondent No.1&3 Mr. Ayan Poddar Mr. Soham Dutta Ms. Sweta Bharti Ms. Yashodhara Burman Roy Ms. Darshita Setty Ms. Khusboo Ruia ....for Respondent No.2 1. Written instruction by DIG (PROV) FTR HQ BSF PUNJAB signed on 13th November, 2024 filed in Court today be kept with the record. 2. In response to a tender floated on 6th August 2024 by Border Security Force in the Government e Marketplace the petitioner participated in the same. According to the tender document copy of the latest ITR of the firm was required to be submitted. The 2 petitioner submitted the ITR in respect of the assessment year 2022-23. 3. A communication dated 30th September, 2024 was made to the petitioner intimating that the firm has not submitted ITR for the last assessment year (2023-24) as per bid requirement. ITR should be in favour of the firm instead of any individual. 4. In response thereto the petitioner uploaded the ITR which was in its custody. By communication dated 6th November 2024 the petitioner was intimated that the same acknowledgement receipt of income tax firm as already submitted was resubmitted instead of income tax return for the last assessment year 2023-24 which is considerable. 5. The bid of the petitioner stood rejected as the lasted ITR for the year 2023-24 was not submitted. 6. Learned counsel representing the petitioner stresses upon the fact that the tender document does not specify the assessment year for which ITR was required to be submitted. The petitioner was in possession of the ITR for the assessment year 2022-23 and the same was submitted. There is no 3 pecuniary limit set forth in the tender document required to be considered in the technical bid. 7. It has been submitted that the petitioner ought not to have been rejected at the technical bid stage. The petitioner is agreeable to quote an amount which is less than the bid of the successful bidder. 8. Learned counsel representing the respondents produces the documents uploaded by the petitioner at the time of the submission of the tender bid. From the instruction forwarded by the DIG (PROV) FTR HQ BSF PUNJAB signed on 13th November, 2024 it appears that the petitioner’s bid stood disqualified as the firm failed to submit the income tax returns for the assessment year 2023-24. Despite an opportunity granted to the petitioner to rectify the shortfall, the petitioner failed to do so and uploaded the earlier ITR for the assessment year 2022-23. The other bidders who participated in the same bid submitted their ITR for the assessment year 2023-24. 9. The Court fails to find any error on the part of the respondent authority in rejecting the bid of the petitioner. Though the specific assessment 4 year is not mentioned for submission of the ITR but it is mentioned that the latest ITR is to be uploaded. The tender was floated in August 2024 and the latest assessment year would be 2023-24. The petitioner failed to upload the required document. The deficiency on the part of the petitioner in uploading the proper document is evident. No relief can be granted to the petitioner. 10. The writ petition accordingly fails and is hereby dismissed. 11. Urgent photostat certified copy of this order, if applied for, be supplied to the parties upon compliance with all requisite formalities. (Amrita Sinha, J.) "