https://www.taxtmi.com/caselaws?id=464161 Under the procurement rules, only non-material bid deficiencies may be waived, clarified or rectified, while defects that alter the substance of the bid remain incurable. A shortfall in supporting documents such as audited accounts, turnover, working capital and income-tax records was treated as a curable non-material non-conformity because it did not change the bid's substance or competitive position. By contrast, a financial undertaking that reserved performance security at 2.5% and omitted the tender-linked obligation under the amended rules was held to be a material deviation affecting substantive contractual obligations. The clarification power was discretionary and could not convert a non-responsive bid into a responsive one. en-us Wed, 22 May 2024 00:00:00 +0530 Wed, 08 Oct 2025 21:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464161 Under the procurement rules, only non-material bid deficiencies may be waived, clarified or rectified, while defects that alter the substance of the bid remain incurable. A shortfall in supporting documents such as audited accounts, turnover, working capital and income-tax records was treated as a curable non-material non-conformity because it did not change the bid's substance or competitive position. By contrast, a financial undertaking that reserved performance security at 2.5% and omitted the tender-linked obligation under the amended rules was held to be a material deviation affecting substantive contractual obligations. The clarification power was discretionary and could not convert a non-responsive bid into a responsive one. Case-Laws Indian Laws Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464161