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Page No.# 4/30 4.1. The relevant clauses in the tender document which are at issue in this writ petition read as under :
4. ELIGIBILITY CONDITIONS Special Technical Criteria S.No. Description Confirmation Remarks Documents Required Allowed Uploading The bidder should have satisfactorily completed in the last three previous financial years and the current financial year up to the date of opening of the tender, one similar single service contract for a minimum of 35% of the advertised value of the bid. Completed service contract includes on- Allowed going service contract subject to payment of bills amounting (Mandatory) to at least 35% of the advertised value of the bid. In the instant contract, similar service means Railway GST return filing, computation on applicability on GST and any other services related to GST with Railway.
Allowed 1 going service contract subject to payment of bills No No (Mandatory) amounting to at least 35 percent of the advertised value of the bid. In the instant contract, 'similar service contract' means "GST return filing, computation on applicability on GST and any other services related to GST with any Central Government, State Government or PSU office".
18. When the clause of the 1st NIT and the 2nd NIT are considered together, it is found that the words, ' similar service means Railway GST return filing, computation on applicability on GST and any other services related to GST with Railway' from the 1st NIT have been replaced by the words, ' similar Page No.# 16/30 service contract means GST return filing, computation on applicability on GST and any other services related to GST with any Central Government, State Government or PSU office'. The words 'Railway' and 'with Railway' have been found replaced in the 2nd NIT. The other eligibility criterion regarding 3 [three] years working experience 'with Railway' in respect of GST return filing and other services with regard to GST related issues in last 3 [three] financial years, appearing in the 1st NIT, has also been deleted.
22. The other recommendation the Tender Committee had made and the Tender Accepting Authority had accepted is the competitiveness of the price offered by the participating bidders. From the Table above which has been prepared from the minutes of the Tender Committee, it is demonstrable that there is substantial difference in the rates offered by similarly situated bidders in respect of other Railway zones with that of the respondent N.F. Railway Zone. The Tender Committee further considered the rates at which similar work was Page No.# 18/30 awarded in the Northern Railway Zone, a zone having 8 [eight] states, for filing GST returns vis-à-vis the rates offered by the bidders in the N.F. Railway Zone having 8 [eight] states for filing GST returns. After such comparison, the Tender Committee had arrived at an opinion that the rate offered by the sole eligible bidder whose offered bid value emerged as 'L-4' did not seem to be reasonable.