2024 (6) TMI 486

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2024 (6) TMI 486

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....e as compared to the offer of the respondent no.2 which was 1.03% of the basic amount as indicated above. 3. Mr. Mirza, learned counsel for the petitioners submits, that since the offer, was to include the percentage of GST in the service charges, as is indicated from the template at page Nos.60 and 61, the offer of 1.03% of service charges given by the respondent no.2, if the GST of 18% were deducted therefrom, would be less than 1% of the amount at 10(B) of the NIT (page 43) and therefore, in view of the prohibition as contained in the note appended below Clause 10(B) would not be a responsive bid. He, therefore, submits, that the work order issued by respondent No.1 in favour of respondent No. 2 on 21/4/2023 by accepting the bid of the respondent No.2 would be contrary to the terms of the NIT and therefore illegal. 4. Mr. Kaptan, learned Senior Counsel for the respondent No.1 submits, that all that is required by the terms of the NIT on account of service charges is that the service charge should not be less than 1% of the total amount at 10(B) [Item No. 7] (page 43) and the offer of 1.03% by the respondent no.2 on account of service charges satisfy the said requirement an....

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.... / ESIC and GST. Clause 10(B) has three categories : (a) Highly qualified man power for which the amount payable to the person engaged is Rs.27,825/-; (b) qualified manpower for which the amount payable to the person engaged is Rs.26,478/-; and (c) minimally educated manpower for which the amount payable to the person engaged is Rs.24,457/-. The relevant sub-clause 8 in Clause 10(B) of the NIT which speaks about service charges which is identical to all three categories is quoted as under. The note appended to Clause 10(B) is also material and is quoted as under : 7. The above, is the material condition of the NIT and indicates, that details, given in Sr. No.1 to 7 in the table above, are not changeable and the quote for service charges is based upon the figure given at Sr.7-B of each of the tables. The bid contains of three components (i) Service providing charges;(ii) other charges relating to contingencies and (iii) overhead charges, including emergencies. It is further clarified in the note appended below to the tables as indicated by a bare reading of it, that the decision of the final eligible tenderer was to be taken on the basis of ser....

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....re, as the NIT does not indicate the GST to be included in the financial bid, it being a statutory imposition, which is payable, by every successful bidder, over and above, the bid amount. 9. It is therefore apparent that what Mr. Mirza, learned counsel for the petitioner wants us to read, into the terms of the NIT, namely, that the GST, at 18% has to be read, as being a component of the financial bid, is not spelt out from the language of clause 10 (B) of the NIT, in view of which, we cannot accept the proposition, that the amount of GST at 18% will have to be deducted from the figure of 1.03 as quoted by the respondent no.2, thereby reducing it below a figure of 1% and therefore the terms of the NIT stand violated. 10. It is also necessary to note that the contract has already been awarded to the respondent no.2, on 21/4/2023, in pursuance to which, it has been stated at the bar that the work of supplying manpower has already been commenced. 11. The principles of judicial review in tender matters, are very narrow and it is not permissible for the Court, to read into the terms of the NIT, which is not reflected. In view of the aforesaid discussion, we do not see any merit....

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2024 (6) TMI 486