Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The HC dismissed the writ petitions, holding that the petitioner's failure to submit the latest GSTR-3B within the prescribed period constituted a material deviation rendering the bid non-responsive. The Court found no cogent explanation for the delayed filing, concluded the omission substantially affected bid validity and was inconsistent with tender conditions, and declined to exercise judicial review in the absence of demonstrable mala fides or overriding public interest. The technical committee's declaration of non-responsiveness was upheld as neither perverse nor arbitrary, and the petitioners' challenge to the procurement process was rejected for lacking merit.
The HC dismissed the writ petitions, holding that the petitioner's failure to submit the latest GSTR-3B within the prescribed period constituted a material deviation rendering the bid non-responsive. The Court found no cogent explanation for the delayed filing, concluded the omission substantially affected bid validity and was inconsistent with tender conditions, and declined to exercise judicial review in the absence of demonstrable mala fides or overriding public interest. The technical committee's declaration of non-responsiveness was upheld as neither perverse nor arbitrary, and the petitioners' challenge to the procurement process was rejected for lacking merit.
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