2021 (6) TMI 559

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....site Parties : Mr. J. Katikia, A.G.A. ORDER 1. This matter is taken up by video conferencing mode. 2. The Petitioner has questioned the decision dated 31st March 2021 (Annexure-6) of the Tendering Inviting Authority, namely, Principal Chief Conservator of Forests, Kendu Leaves, Odisha in rejecting the Petitioner's bid and awarding the contract to the second highest bidder i.e. Opposit....

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....of such lapses, the case of Kampa Bhai Vocational Training Institute Ltd., Bolangir may not be considered. As per the recommendation of your selection committee Kalinga Warriors Security Services, Cuttack comes next to be selected. xxx xxx xxx " 4. Learned counsel for the Petitioner submits that the Petitioner had rounded off the tax figure by relying on Section 170 of the Central Good....

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....ST Act, 2017 at this stage when the bidder is supposed to quote the price, is misconceived. Such exercise of rounding off the tax figure will be at a subsequent stage when the actual filing of returns and payment of tax arises and not at an interim stage particularly not at the stage where the price has to be quoted while submitting the bid. 7. In the circumstances, the Court finds no error hav....