Absence of UDIN on Tax Audit Reports: Uttarakhand HC confirms Rejection of Technical Bid [Read Order]
Absence of UDIN on Tax Audit Reports produced – Uttarakhand HC confirms rejection of technical bid – TAXSCAN
Absence of UDIN on Tax Audit Reports produced – Uttarakhand HC confirms rejection of technical bid – TAXSCAN
The Uttarakhand High Court confirmed the rejection of technical bid in the absence of Unique Document Identification Number(UDIN) on Tax Audit Reports produced to claim the technical bid.
The petitioner, M/s PatelpurtaAgro Farm, had participated in the tenders invited by the respondents, i.e. the Fisheries Department of the State, for granting license for fishing in different reservoirs. The petitioner’s technical bids were rejected by the Technical Evaluation Committee.
The petitioner stated that, along with its tender, the petitioner provided the Tax Audit Reports in Forms 3CB and 3CD, which were signed by the petitioner’s Director, apart from the Chartered Accountant.According to the petitioner, the Tax Audit Reports, which were duly filed along with the income tax returns by the petitioner, were submitted along with the petitioner’s bids. These Tax Audit Reports also contain the balance-sheets.
The Counsel for the petitioner further stated that since the petitioner had placed before the respondents along with its bids the Tax Audit Reports in Forms 3CB and 3CD, which also contained the balance-sheets as well as the profit and loss account statement for the relevant period and that merely because the Unique Document Identification Number (‘UDIN’) was not affixed on the said tax audit reports, the same do not become doubtful.
The respondent filed the counter-affidavit justifying the rejection of the technical bids of the petitioner. the respondent submitted that the Unique Document Identification Number (‘UDIN’) is not generated in the balance-sheet etc submitted for the claim of the technical bid.
A Division Bench of the Uttarakhand High Court comprising of Chief Justice Vipin Sanghi and Justice Rakesh Thapliyal observed that “The Tax Audit Reports are mandatorily required to have the Unique Document Identification Number in the light of the aforesaid notification. The Tax Audit Reports, placed on record by the petitioner, do not have the UDIN.”
“Consequently, in our view, the rejection of the petitioner’s technical bids on the ground that the Tax Audit Reports did not bear the UDIN appears to be completely justified, and therefore, there is no merit in thepetition” the Bench opined.
To Read the full text of the Order CLICK HERE
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