Patelpurta Agro Farm Vs State of Uttarakhand & others (Uttarakhand High Court)
Uttarakhand High Court held that as per notification dated 02.08.2019, Tax Audit Reports are mandatorily required to have Unique Document Identification Number (UDIN). In absence, of the same, rejection of petitioner’s technical bids completely justified.
Facts- The petitioner had participated in the tenders invited by the respondents, i.e. the Fisheries Department of the State, for granting license for fishing in different reservoirs. The petitioner’s technical bids were rejected by the Technical Evaluation Committee.
The petitioner, being aggrieved by the rejection of its technical bids, preferred these three writ petitions in respect of three similar tenders for different reservoirs.
Conclusion- The notification dated 02.08.2019 clearly sets out the purpose of its issuance, and the reason for evolution of the UDIN mechanism. The Tax Audit Reports are mandatorily required to have the Unique Document Identification Number in the light of the aforesaid notification. The Tax Audit Reports, placed on record by the petitioner, do not have the UDIN.
That being the position, the Technical Evaluation Committee was justified in not relying on the same, since the auhenticity of the Tax Audit Reports, produced by the petitioner along with the bids, could not be verified and established.
Consequently, in our view, the rejection of the petitioner’s technical bids on the ground that the Tax Audit Reports did not bear the UDIN appears to be completely justified, and therefore, there is no merit in these petitions.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
We have heard learned counsels, and proceed to dispose of these writ petitions by this common judgment.
2. The petitioner had participated in the tenders invited by the respondents, i.e. the Fisheries Department of the State, for granting license for fishing in different reservoirs. The petitioner’s technical bids were rejected by the Technical Evaluation Committee of the respondents, and the reasons stated for the said rejections were the following:-
