2024 (1) TMI 1480

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....The conditions of bid required various documents to be mandatorily submitted with the bid. This included turnover certificate of Chartered Accountant for the last three years. The petitioner has been disqualified as his technical bids have not been accepted. The reason specified for such non-consideration is the fact that the turnover certificate submitted by the petitioner did not mention the Unique Document Identification Number (UDIN) in the certificate. Having been technically non-suited the petitioner's financial bid has thus not been considered. 2. Learned counsel for the petitioner submits that the certificate, as was required in terms of the bid document, had been submitted and the mere fact that the UDIN number was not appen....

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....II of the Second Schedule to the Chartered Accountants Act, 1949, the Council of the Institute of Chartered Accountants of India hereby issue the following guidelines for information of public and necessary compliance by members of the Institute - (i) A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certification, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by him which made mandatory from the following dates through announcements published on the website of the ICAI www.icai.org at the relevant time: - * For all Certificates w.e.f. 1st February, 2019. * For all GST and Tax Audit Reports w.e.f....