JUDGMENT :

Mahendar Kumar Goyal, J.

1. This writ petition has been filed assailing the legality and validity of the order dated 11.3.2024 passed by the Chairman, Rajasthan State Food and Civil Supplies Corporation Ltd., Rajasthan-the second appellate authority (for brevity-'the second appellate authority') whereby, while allowing an appeal preferred by the respondent no.1 under the provisions of Rajasthan Transparency in Public Procurement Act, 2012 (for brevity-'the Act of 2012'), the work order given to the petitioner has been cancelled and re-tender procedure is directed to be started.

2. The relevant facts in brief are that the Rajasthan State Food and Civil Supplies Corporation (for brevity'-the Procuring Entity') issued a notice inviting bids dated 27.1.2023 for transportation of foodgrains/sugar from the godowns of the Food Corporation of India to the fair price shops in District Dholpur. It was a two stage bid. The petitioner and the respondent no.1 were the only participants. During the bid process, the Procuring Entity required the petitioner to supply the documents mentioned therein such as, audited balance sheet and profit and loss account with correct UDIN No., turnover a