https://www.taxtmi.com/caselaws?id=408663 The Court upheld the rejection of the Petitioner's bid by the Tendering Inviting Authority due to a tax figure discrepancy, emphasizing that rounding off tax amounts should occur at the payment stage, not during bidding. The Court dismissed the Petitioner's reliance on the CGST Act provision for rounding off, stating it should apply later. The judgment underscores the need for strict compliance with bid requirements and accurate information provision during bidding to prevent disqualification on technical grounds. en-us Fri, 11 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408663 The Court upheld the rejection of the Petitioner's bid by the Tendering Inviting Authority due to a tax figure discrepancy, emphasizing that rounding off tax amounts should occur at the payment stage, not during bidding. The Court dismissed the Petitioner's reliance on the CGST Act provision for rounding off, stating it should apply later. The judgment underscores the need for strict compliance with bid requirements and accurate information provision during bidding to prevent disqualification on technical grounds. Case-Laws GST Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408663