TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 385
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....ar which shows that the tender was excluding GST. He has invited our attention to various terms and conditions and argued the matter at length. It is contended by the petitioner that in response to the notice inviting tender, in all 5 bidders submitted their bids including him and after technical evaluation, price bid was opened. He was declared as L-1 and accordingly, vide letter dated 25.3.2025, he requested respondent No. 2 to issue letter of acceptance. On 28-3-2025, discussion of representative of petitioner with respondent No. 2's officer took place in which respondent took a stand that tender conditions require the bidder to quote price including GST. The petitioner accordingly, addressed a letter and email dated 01-04-2025 to respondent No. 2 and requested that if there is any dispute, same be referred to independent external monitors for adjudication. On 04-04-2025, reply was given to the petitioner in which it was stated by the respondent No. 2 that in view of clarification received from GeM, the petitioner has been declared as L-1 bidder on its quoted price which is inclusive of GST. On the same date, respondent No. 2 issued letter of acceptance in favour of the pe....
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....he bidder was expected to quote the rate in rupees per tone of coal production on this exel file. From the aforesaid clause, it is clear that rates quoted were to be inclusive of all taxes, duties and levies but excluding GST. 6. He further contended that after quoting the rate of per tonne of coal production in the bill of quantities, the bidder was expected to upload the same on GeM portal. However, clause 8 of GeM Terms and Conditions which will stipulates that offer prices on GeM portal shall be on inclusive basis i.e. including of taxes, duties, local levies, transportation, loading and unloading charges etc. It was therefore, imperative for the bidder to quote offer prices including of taxes (inclusive of GST and other taxes, if any). The petitioner having quoted price of Rs.1215 per tonne in GeM portal as well, the said rate was rightly considered as including GST by the answering respondent. 7. According to Mr. Jaiswal, learned Senior Counsel, there is absolutely no confusion as to whether the prices quoted is excluding GST or including GST and had there been any confusion, the petitioner could have taken recourse to clause 1.5 of GTC and sought clarification from the....
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....r: "5. Contract(s): Following documents shall be construed to be part of the Contract generated through GeM: i. Scope of supply including price as enumerated in the Contract Document. ii) General Terms and Conditions (GTC) iii) Product/Service specific Special Terms and Conditions (STC). iv. Product/Track/Domain Specific STC of Particular Service including its SLA (Service Level Agreement) v. Bid /RA specific Additional Terms and Conditions (ATC). The terms and Conditions stipulated in STC & SLA will supersede those in GTC and Terms and conditions stipulated in ATC will supersede those in GTC and STC in case of any conflicting provisions." Thus, the documents filed by the respective parties will have to be interpreted as stated above. 13. The said Service Level Document (SLA) can be downloaded from GeM portal. Bid document, more particularly, the last paragraph of page 28, is reproduced below: "The Bid is governed by the General Terms and Conditions stipulated in Bid and Service Level Agreement specific to this Service as provided in the Marketplace. However, in case if any condition specified in....
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....ause 2.11.1, relevant portion of which is at page 68, is reproduced below also comes to his rescue. "All duties, taxes (excluding Goods and service tax (GST) and GST compensation cess (if applicable) only) and other levies payable. Cost of scientific study" 16. In this scenario, had financial bid submitted by the petitioner been not found suitable, it could have been rejected by the respondents invoking clause 2.22.2 which says, "if a bid is not substantially responsive, it may be rejected by the employer at its sole discretion". Clause 2.22 and 2.22.1 defines a substantially responsive bid is one which confirms to all the terms and conditions and specifications of the bid document without material deviation or reservation. A material deviation or reservation is one: a) which affects in any substantial way the scope, quality or performance of the works. b) which limits in any substantial way, inconsistent with the Bidding documents, the Employer's rights or the Bidder's obligations under the contract; or c) whose rectification would affect unfairly the competitive position of other Bidders representing substantially responsive Bids. ....