JUDGMENT :

MANISH CHOUDHURY, J.

1. By invoking the extraordinary and discretionary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioners have filed this writ petition assailing firstly, the decision of the respondent authorities to discharge the tender process initiated by a Notice Inviting Tender dated 22.07.2021 (hereinafter referred to as ‘1st NIT’ for convenience) wherein the petitioner no. 1 firm emerged as the sole eligible bidder; secondly, a Letter of Acceptance (LoA) dated 12.10.2021 whereby the respondent no. 6 was allotted to do the work of GST return filing and any other services with regard to GST related issues of N.F. Railway for a period of 2 (two) months w.e.f. 17.10.2021 to 16.12.2021 and thirdly, a Notice Inviting Tender dated 08.10.2021 (hereinafter referred to as ‘2nd NIT’ for convenience) whereby the respondent N.F. Railway authorities have invited bids for the Contract-Work in question again.

2. The work for which the 1st NIT was and the 2nd NIT has been published is the same which is ‘GST return filing and other services