All INDIA Cost And Management Accountants Association And Anr. vs. Commissioner, Trade And Taxes And Ors.
Original PDF →Facts
The All India Cost and Management Accountants Association filed a writ petition challenging a Request for Proposal (RFP) that allowed only Chartered Accounting Firms to participate in a tender. The petitioner argued this exclusion of Cost Accountants was against the GST Act and the Constitution.
Held
The Court held that the petition was filed at a belated stage, as the tender was floated much earlier and financial bids were to be opened on the same day. Therefore, it was too late to grant relief regarding the tender.
Key Issues
Whether the exclusion of Cost Accountants from a tender for GST-related work, which only permitted Chartered Accountants, was discriminatory and violated statutory provisions. Whether the petition was filed within a reasonable time.
Sections Cited
Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2022
The petitioner – All India Cost and Management Accountants Association, has preferred the present writ petition to seek the following reliefs:- (A) Issue a Writ under Article 226 of the Constitution of India for in the nature of Certiorari or/and Mandamus or any other appropriate writ, orders, or directions, quashing the request for proposal, dated 11.04.2022, inviting bids to engage only 2 (two) Chartered Accounting Firms, on behalf of the government of NCT of Delhi, Department of Trade and Taxes (Dot & T) which are tailor made to favour a particular class of professionals and being against the statutory provisions of GST Act 2017 and in violation of article 14 of the Constitution of India. (Copy Annexed as Impugned order P-1).
(B) Issue a Writ under Article 226 of the Constitution of India in Mandamus or any other Writ or direction in the nature thereof, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 04:56:43
directing the respondents to not to proceed and finalize the Request for Proposal for selection of Chartered Accountants only and re-issue the RPF by incorporating the Cost and Management Accountant firms also.
(C) Issue a Writ under Article 226 of the Constitution of India in Mandamus or any other Writ or direction in the nature thereof, to the Respondent No. 1 to issue specific instructions to the concerned departments to include in future Cost Accountants also wherever Chartered Accountants words have been mentioned for carrying out the works related to review, accounting or audit as mandated in the Goods and Services Tax 2017 and Rules made thereunder.
(D) Issue a Writ under Article 226 of the Constitution of India in Mandamus or any other Writ or direction in the nature thereof, directing the Respondent No. 1 to carry out an internal inquiry for fix the responsibility for ignoring the GST Laws and intentionally keeping out category of Cost Accountants from participating in the RFP meant for undertaking reviews of GST returns/records etc as mentioned in the scope of work;”
The grievance of the petitioner – Association is that cost and management accountants and cost accountancy firms have been kept out of the tender process initiated by the respondent, for which only Chartered Accountancy firms have been permitted to participate. This, according to the petitioner, is not in consonance with the Goods and Services Tax Act, 2017. We find that the tender in question was floated as early as on 11.04.2022. The tender clearly set out the eligibility criteria, which excluded the Cost Accountants and only permitted Chartered Accountancy firms to participate. The petitioner should have raised this grievance soon after the issuance of the NIT. This petition has been preferred at a belated This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 04:56:43
stage and it is contended that the financial bids of the technically successful bidders would be opened today.
In our view, it is too late in the day for the petitioner to raise any relief qua the tender in question.
Accordingly, the petition is dismissed on the grounds of delay and latches.
Learned counsel appearing for the petitioner states that the petitioner has already made a representation. De hors the tender process in question, the same be decided by the respondents within the next six weeks and a communication be issued to the petitioner.
The petition stands disposed of in the aforesaid terms.
VIPIN SANGHI, ACJ
SACHIN DATTA, J MAY 23, 2022 AK This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 04:56:43
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.