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of <h1>Court emphasizes compliance with tender conditions in dismissing Writ Petition challenging tender decision.</h1> <h3>Highway Construction Company Versus The Commissioner, Mcgm & 5 Ors.</h3> The Court dismissed the Writ Petition challenging the tender decision, emphasizing compliance with tender conditions in determining the lowest bidder and ... Levy of GST and other state levies / cess - main contention in this Petition is that on the last date for submitting the bids, the rate of GST was 18 %, and therefore, the Petitioner offered his bid by taking into consideration the rate of GST as 18 % - fifth respondent submitted his bid by taking into consideration the rate of GST at 12 % - Held that: - Once the tender condition No.2 specifies in what manner the lowest bidder (L-1) will be determined, the Municipal Corporation was under an obligation to determine the lowest bidder only in the manner provided in the tender notice and not in any other manner. Modified condition No.38 specifically provides that the tenderer shall quote inclusive of all taxes including GST - Admittedly the quote by the Petitioner inclusive of GST was higher than the quote of the fifth Respondent. There is no challenge in the Petition to clause 2 of the tender notice. Going by the clause 2, the case of the Petitioner that he is the lowest bidder cannot be accepted. Petition dismissed - decided against petitioner. Issues:1. Interpretation of tender conditions regarding GST rates.2. Calculation of lowest bidder based on GST rates.3. Compliance with tender conditions in determining the lowest bidder.4. Consideration of delay in challenging the tender decision.Analysis:1. The Petition involved a dispute regarding the interpretation of tender conditions related to GST rates. The Petitioner argued that they calculated their bid based on a GST rate of 18%, while the fifth respondent used a rate of 12%. This difference affected the total bid amounts submitted by both parties.2. The key issue was the calculation of the lowest bidder based on the GST rates applied. The Petitioner contended that even with a 12% GST rate, they should be considered the lowest bidder. However, the Respondent argued that the Petitioner's bid, inclusive of GST, was higher than that of the fifth respondent, making the latter the lowest bidder.3. The Court emphasized the importance of complying with the tender conditions in determining the lowest bidder. It was noted that the modified condition No.38 required tenderers to quote inclusive of all taxes, including GST. The Court highlighted that the lowest bidder should be decided as per the criteria specified in the tender notice, and not based on different calculations.4. Additionally, the Court considered the aspect of delay in challenging the tender decision. It was observed that the Petitioner filed the Petition after becoming aware that the Standing Committee was set to consider the matter, raising questions about the timeliness of the challenge. The Court found no merit in the Writ Petition and dismissed it, without imposing any costs.Overall, the judgment focused on upholding the integrity of the tender process by ensuring compliance with the specified conditions and criteria for determining the lowest bidder. The Court's decision underscored the importance of adhering to tender terms and conditions while emphasizing the need for timely challenges in such matters.
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