https://www.taxtmi.com/caselaws?id=779260 An expressly stipulated tender condition requiring upload of the latest GSTR-3B return with the bid was held to be mandatory, and compliance after the bid deadline did not cure the defect. The Court treated the omission as a material deviation under Rule 59 of the Rajasthan Transparency in Public Procurement Rules, 2013, affecting bid responsiveness rather than a curable procedural lapse. It also reiterated that writ interference in tender matters is limited: the procuring authority's interpretation of its conditions will not be disturbed absent mala fides, arbitrariness, irrationality, or overriding public interest. On these principles, the challenge to the tender decision failed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779260 An expressly stipulated tender condition requiring upload of the latest GSTR-3B return with the bid was held to be mandatory, and compliance after the bid deadline did not cure the defect. The Court treated the omission as a material deviation under Rule 59 of the Rajasthan Transparency in Public Procurement Rules, 2013, affecting bid responsiveness rather than a curable procedural lapse. It also reiterated that writ interference in tender matters is limited: the procuring authority's interpretation of its conditions will not be disturbed absent mala fides, arbitrariness, irrationality, or overriding public interest. On these principles, the challenge to the tender decision failed. Case-Laws GST Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779260