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 the office of the Additional Chief Engineer, Water Resources, Bharatpur. As per the terms of the said e-NIB, more particularly Condition No. 4, the bidders were required to file their latest GSTR-3B report along with the bid documents, and the last date prescribed for uploading of bids was 27.05.2025. It was contended that vide the impugned order dated 13.06.2025, the procuring entity declared the petitioner-firm as non-responsive.
The petitioner-firm had preferred first and second appeals assailing the said order. It was urged that in terms of Rules 59, 60 and 61 of the Rajasthan Transparency in Public Procurement Rules, 2013, the requirement of submitting the said GSTR document was only procedural in nature and could not be regarded as a material deviation, omission or alteration. However, the appellate authorities dismissed the appeals by passing non-speaking orders, sans any consideration of the aforesaid statutory provisions.






