Tirupati Agro Seed Distributors Pvt. Ltd. & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
The petitioners challenged Clause 10 of a tender notice dated 21 January 2026 issued for procurement of Pre-School Education (PSE) Kits for Anganwadi Centres in Malda, pursuant to directions of the Director of ICDS, Government of West Bengal. Clause 10 required availability of an office in the State as well as in the district of consignee or Dakshin Dinajpur or Uttar Dinajpur during the last three years as per GST registration, supported by documentary evidence.
The petitioners contended that they possessed a valid GST Registration within West Bengal and that GST registration cannot be issued separately for different districts. They argued that the impugned condition prevented them from participating in the tender despite being otherwise qualified. It was submitted that other districts such as Jalpaiguri, Kolkata and Jhargram had issued similar tenders for the same work in which the petitioners participated and were awarded work orders. The petitioners alleged that the condition violated Article 19(1)(g) of the Constitution of India and relied on the Supreme Court’s decision in Vinishma Technologies Pvt. Ltd. vs. State of Chhattisgarh, where it was held that eligibility criteria must have a rational nexus with the object of procurement and should not create artificial barriers by restricting participation based on place of past performance.






