Panorama Electronics Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court)
The petitioner filed a writ application challenging a communication dated January 16, 2026, whereby its offer in a tender was not considered due to non-submission of Earnest Money Deposit (EMD). The respondent authority had published a tender on September 26, 2025, for supply, installation, and commissioning of an IP-based Video Surveillance System (VSS) in LHB coaches as per RDSO Specification No. RDSO/SPN/TC/106/2025, Version 3.1 or latest, including a Rugged Hand Held Terminal (HHT)/Tablet and 8 TB external SSD.
The petitioner participated in the tender under Serial No. 1(E), which required system integrators to submit tender-specific authorization and STQC approval from OEMs. The technical bid was opened on January 13, 2026, and the petitioner was found qualified for opening of the financial bid in the bulk category as a non-MSE, Class-I local supplier. Upon opening of the financial bid, the petitioner was declared L3. Subsequently, the impugned letter dated January 16, 2026, was issued stating that the petitioner’s offer was not considered due to non-submission of EMD.
The petitioner contended that it was an MSME and therefore exempt from depositing EMD. It relied on judgments holding that assembling different products resulting in a new product amounts to manufacturing, and that procurement of goods may include incidental services such as installation and commissioning. The petitioner argued that it was a manufacturer and MSME unit, assembling cameras purchased from authorized dealers and supplying the finished system, and thus was not merely an authorized dealer.
