Rejection of tender bid justified since mandatory tender condition of filing of GSTR-3B not satisfied

Ummed Engineering And Construction Vs State of Rajasthan (Rajasthan High Court) Rajasthan High Court held that rejection of tender bid due to non-filing of GSTR-3B return constitutes material deviation since filing of GSTR-3B is mandatory tender condition. Accordingly, writ petition dismissed. Facts- The petitioner is a sole proprietorship concern engaged in infrastructure and construction activities, including execution of canals, cross-regulators, roads, bridges, bunds and allied civil works. It was submitted that the procuring entity had issued e-NIB No. 1/25-26 dated 30.04.2025 through th...