TaxTMI 
TaxTMI 
2026 (5) TMI 236
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 3 years as per GST Registration. Documentary evidence required for this Bid." 2. Learned counsel appearing for the petitioner submits that the Director of ICDS, Government of West Bengal has issued a letter to all the District Magistrates of the State of West Bengal for procurement of Pre-School Education (PSE) Kits for Anganwadi Centres. As per the request made by the Director of ICDS, Government of West Bengal, the Project Officer, Malda has issued the tender notice dated 21st January, 2026 for supply of Pre-School Education Kits for Angansadi Centre, Malda. 3. Learned counsel for the petitioner submits that the petitioner's firm is having GST Registration Certificate being Registration No. 19AACCT2071R1ZS. There will be no differe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in the said tender issued by the Jalpaiguri Zila Parishad wherein, the same condition was imposed and the petitioner without any objection had participated in the said tender and has got the award in his favour. He submits that the petitioner cannot take the benefit of one tender by participating the tender process without challenging the terms and conditions and in other tender, the petitioner has challenged the tender condition which is not suited to the petitioner. 5. Learned counsel for the State further submits that the respondents have incorporated the said condition as the materials are required to be supplied for the purpose of Pre-School Education of Anganwadi Centres and if after the supply of the material it is found that the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a functional service centre in the jurisdiction of Jalpaiguri District, West Bengal. Bidder has to submit documentary evidence (Trade License) of having functional service centre in Jalapiguri District, West Bengal in this regard. The petitioner had the requisite qualification and participated in the said tender and got the work order. For which it cannot be said that the petitioner cannot challenge the other tender conditions. 8. As per Clause 10 of the present tender availability of office in the State as well as District of consignee or Dakshin Dinajpur or Uttar Dinajpur during last 3 years as per GST Registration. Documentary evidence required for this Bid. 9. This Court failed to appreciate that the GST Registration cannot be is....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... supra has enunciated the doctrine level playing field and has stated that the same finds expression in Article 19(1)(g) of the Constitution. The doctrine of level playing field requires that all equally placed competitors must be given an equal opportunity to participate in trade and commerce. It is designed to prevent the State from skewing the market in favour of few by erecting artificial barriers. In the instant case, the impugned tender condition has the effect of excluding bidders who though otherwise financially sound and technically competent, have no experience of supply of sports goods to the State Government agencies of Chhattisgarh in past three years. The State by linking the eligibility criteria with past local supplies has c....