TaxTMI 
TaxTMI 
2018 (10) TMI 1377
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.... said respondent on 25.5.2018 for the purpose of supplying meals to residential and non residential schools in the District of Chhota Udepur run by the said respondent. 2. Brief facts are as under. The petitioner is a society stated to be registered under the Mission Mangalam Scheme framed by the State Government. Respondent no.2 Gujarat State Tribal Education Society is an organization fully funded by the State Government and is engaged in the activities of education in the tribal areas. Respondent no.2 society runs several schools in the tribal areas of Chhota Udepur District. These schools are residential boys schools, residential girls school as well as Day schools. The students of the schools would need regular meals. Respondent no.....
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....ntial conditions. Petitioner's case was therefore, rightly rejected. Bid of the said respondent is within the ceiling imposed by the Government across the State for supplying meals to the Government and other similar schools. 6. Learned advocate Shri Yatin Oza for the petitioner submitted that the authorities have committed a serious error in appreciating the conditions and documents provided by the petitioner in terms thereof. The petitioner had not breached any of the conditions. A minor or technical breach would not be fatal to the petitioner's case. The petitioner's rates are extremely competitive, which should be one of the considerations for the Court to weigh. He drew our attention to several documents on record to whi....
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....t was observed that if there are essential conditions of the terms of tender, the same must be adhered to and if the authorities have no general power of relaxation, the principles of strict compliance should be applied. 2) In case of Jagdish Mandal v. State of Orissa and others reported in (2007) 14 Supreme Court Cases 517, in which the Court discussed the contours and limitations of judicial review in the field of awarding contracts by the Government or its agencies through tender process. 3) In case of Bakshi Security and Personnel Services Private Limited v. Devkishan Computed Private Limited and others reported in (2016) 8 Supreme Court Cases 446, in which the Supreme Court once again reiterated the boundaries of judi....
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.... 11.7.2014 issued by the Government of India providing that any services provided to an education institution by way of catering including any midday meals scheme sponsored by the Government, would be exempt from payment of service tax. The petitioner had also produced certificate issued by Taluka Development Officer suggesting that the petitioner Mandal was registered under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. 12. The main difficulty that the petitioner would face is with respect to VAT registration and VAT clearances for past two years. Condition no.2. of the eligibility criteria specified, besides other things, the requirement that tenderer must produce certificate of registration of GST, S....
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....er was cancelled on 1.7.2016. In response to this averment, the petitioner has in the rejoinder affidavit dated 27.9.2018 clarified that after registration under the VAT Act, there existed confusion with regard to registration, exemption and filing of returns under the VAT Act. The petitioner therefore addressed a letter dated 3.12.2016 and requested the Government to exempt the petitioner. It is further stated that "It is submitted that since no returns were filed, the said resulted into default cancellation of the certificate issued under VAT Act". It is further stated that only on 19.1.2018, the petitioner was given proper guidance and that is how registration under the GST Act was obtained. 15. We are conscious that these documents w....