M/S Kusum Enterprise vs. State Of West Bengal And Ors.

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WPA/19554/2025HC CalcuttaGSTCNR WBCHCA039824202525 August 2025Bench: HON'BLE JUSTICE AMRITA SINHA2 pages
AI SummaryRemanded

Facts

The petitioner, M/s. Kusum Enterprise, participated in a tender process floated by the Patashpur-II Panchayat Samity. The petitioner raised an objection on July 17, 2025, alleging that the L1 bidder lacked the requisite eligibility criteria, specifically failing to submit a three-month GST return as required by the tender notice. The petitioner claims their objection has not been considered. The financial bid was opened in July 2025, and a work order is yet to be issued. The High Court was informed of these developments.

Held

The Court, without entering into the merits of the petitioner's allegations, disposed of the writ petition by directing the Block Development Officer, Patashpur-II Block (respondent no. 6), to consider and dispose of the petitioner's objection dated July 17, 2025, strictly in accordance with the Notice Inviting Tender. The respondent is mandated to verify the documents of the successful bidder and take necessary remedial measures if the petitioner's allegations appear to be proper. A reasoned order must be passed and communicated to the petitioner. The petitioner's advocate is to forward a copy of the objection to the respondent. The ratio decidendi is that objections regarding tender eligibility, particularly those concerning statutory filings like GST returns, must be duly considered by the tendering authority in accordance with the tender terms, and appropriate action taken if the allegations are substantiated.

Key Issues

1. Whether the objection raised by the petitioner regarding the eligibility of the L1 bidder, specifically concerning the submission of a three-month GST return, should be considered by the tendering authority, and if so, what remedial measures should be taken if the allegation is found to be proper? (Mixed question of law and fact, turning on the interpretation and application of the Notice Inviting Tender and potentially GST provisions related to returns). Contentions: Petitioner: Argued that the L1 bidder did not possess the required eligibility criteria as they had not filed a three-month GST return, and their objection dated July 17, 2025, has not been considered by the authorities. They seek a proper consideration of their objection and appropriate remedial action. Revenue/State: No specific arguments recorded in the judgment for the respondents.

Sections Cited

None explicitly mentioned or discussed in detail, beyond the reference to GST returns as a requirement in the tender notice.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
25th August,2025 Item No.D/L 12 Court No. 14 Pradip, A.R.(Ct.) In the High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side Case No. WPA 19554 of 2025 In the matter of : M/S. Kusum Enterprise …. Petitioner VS. The State of West Bengal & Ors. ….Respondents For the Petitioner : Mr. Sk. Sahjahan ….Advocates For the State : Mr. Jahar Lal De, Ld. AGP Mr. Sourav Chowdhury ….Advocates 1. Affidavit of service filed in Court today is taken on record. 2. The matter relates to a tender process floated by the Patashpur-II Panchayat Samity. 3. The petitioner was a participant in the said tender process. 4. Allegation is that the L1 bidder does not possess the requisite eligibility criteria to participate in the tender process. Three months’ GST return which was required to be submitted was not filed by the applicant. 5. The petitioner raised objection on 17th July, 2025 and alleges that the same has not been considered till date. 6. It has been brought to the notice of Court that the financial bid was opened in July, 2025 but the work order is yet to be issued. 7. Without entering into the merits of the allegation raised by the petitioner, as the very issue of eligibility of the Page 2 successful bidder has been questioned, accordingly, the instant writ petition is disposed of by directing the Block Development Officer, Patashpur-II Block being the respondent no. 6 herein to consider and dispose of the objection filed by the petitioner on 17th July, 2025 strictly in accordance with the Notice Inviting Tender at the earliest but positively within a period of seven days from

the date of communication of this order.

8.

The aforesaid respondent shall verify the documents of the successful bidder and if the allegation of the petitioner appears to be proper, then necessary remedial measures shall be taken.

9.

A reasoned order shall be passed by the aforesaid respondent and communicated to the petitioner immediately thereafter.

10.

Learned advocate for the petitioner is directed to forward a copy of the objection dated 17th July, 2025 to the aforesaid respondent at the time of communicating the order of the Court.

11.

The writ petition stands disposed of.

12.

Urgent photostat certified copy of this order, if applied for, be supplied to the parties upon compliance of all requisite formalities.

(Amrita Sinha, J.)

Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.