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2024 (11) TMI 194

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..... oner could not have been considered, as the notification was issued on the date of sitting of the Scrutiny Committee is not sustainable. From the counter affidavit, it appears that the Scrutiny Committee was convened on 27th December, 2023 and subsequently on 28th December, 2023. Admittedly, notification of MSME Department (Annexure-8) was issued on 27th December, 2023. Thus, it could have been considered by the Scrutiny Committee on 28th December, 2023. Further the Petitioner claims that in view of Section 44AD of the Act, it is not required to submit the audit report of the Chattered Accountant. These aspects need fresh consideration by the Scrutiny Committee. Further the Scrutiny Committee failed to take into consideration the instructio .....

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..... st of empanelled Houses/Agencies on 25th January, 2024 (Annexure-9), in which the name of the Petitioner does not find place. 4. It is submitted by Mr. Panda, learned counsel that the Petitioner is a MSME Unit having its Registration No. OD07E0001354. Thus, it is entitled to the benefits of exemption/relaxation in terms of the letter dated 27th December, 2023 (Annexure-8) issued by the MSME Department, which should have been taken into consideration. In the said letter, MSME Units are granted with certain exemption/relaxations. The same are as follows: 1. Exemption from deposit of EMD 2. Relaxation from annual turn-over criteria 3. Relaxation from prior experience criteria 4. Relaxation in performance security deposit amount (25% of what is .....

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..... eeting on 27th December, 2023 on which date, the letter under Annexure-8 by the MSME Department, Government of Odisha was issued. Thus, it could not have been taken into consideration. Further, live streaming is not equivalent to production of audio visual contents. Taking into consideration the above, the Petitioner was not empanelled under Annexure-9. 7. It is his submission that detail proceedings of rejection of RFP of the Petitioner has been annexed as Annexure-A/1 to the counter affidavit. Enclosure to the said proceedings clearly indicates that the Petitioner was not qualified for the following reason: Not qualified due to not having annual turn-over of Rs.10 lakh in each year for 3 year in last five year and non submission of work e .....

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..... on 27th December, 2023. Thus, it could have been considered by the Scrutiny Committee on 28th December, 2023. Further the Petitioner claims that in view of Section 44AD of the Act, it is not required to submit the audit report of the Chattered Accountant. These aspects need fresh consideration by the Scrutiny Committee. Further the Scrutiny Committee failed to take into consideration the instruction and policy decision of the Government under Annexures-10 and 11. 10. Accordingly, the writ petition is disposed of with a direction that the Scrutiny Committee shall review the case of the Petitioner giving its representative an opportunity of being heard and to produce documents in support of its case. The Petitioner shall be intimated about t .....

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