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2024 (6) TMI 486

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..... bove this figure, 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. 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. There are no merit in the present petition so as to interfere - petition dismissed. - Avinash G. Gharote And Smt. M.S. Jawalkar, JJ. For the Petitioners : Mr. Firdos Mirza, Advocate. For the Respondent No. 1 : Mr. C.S. Kaptan, Senior Advocate a/b Mr. R.D. Dharmadhikari, Advocate. for the Respondent No. 2 : Mr. C.S. Dharmadhikari, Advocate. ORDER (PER : AVINASH G. GHAROTE, J .....

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..... spondent 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 and, therefore, the offer was rightly accepted and the work order issued. According to him, GST in terms of the NIT is payable separately and the bid to be quoted on account of the service charges does not indicate the same to include the GST. The offer of the respondent no.2 therefore according to him has been rightly accepted by the respondent no.1. He also relies on the judgment of the Hon ble Apex Court in Galaxy Transport Agenc .....

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..... ed was independent of the quote of 1.03% of service charges quoted by the respondent 2. It is, therefore, contended, that the quote of the respondent 2 was rightly accepted by the respondent no.1 and the court ought not to interfere in the same. 6. In terms of NIT, service charge is to be quoted upon the amount stated in item No.7 of Clause 10(B) which is the amount payable to a person engaged by the contractor on account of salary + allowances + GPF @ 12% / 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 .....

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..... uld include the GST. While considering a plea of such a nature what is necessary to be taken into consideration, are the terms of the tender and not any methodology which may have been adopted by the respondent no.1 for evaluating the bid. Though it is contended relying upon the templates at Page 60 and 61 that the amount of GST, was to be included in the bid, however, the financial evaluation which has been done, which is reflected from the table at page 62, would indicate that the percentage of GST, has not been included in the bids. That apart, there is no condition in the NIT, which has been brought to our notice, which indicates, that the GST on the service charges, has to be included in the bid. Rather on the contrary, the note append .....

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..... hich, 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 in the present petition so as to enable .....

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