Rejection of technical bids justified as tax audit report didn’t contained UDIN

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.

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