JUDGMENT :

RAVI SHANKER JHA, J.

1. In response to the NIT dated 12.03.2021, floated by respondent-FCI for appointment of handling and transport contractor (HTC) at the Killianwali Centre under FCI Division, Faridkot, the petitioner submitted his tender. This petition has been filed for the technical bid submitted by the petitioner has since been rejected by the authorities on 04.05.2021 and whereafter even his representation against his disqualification has also been rejected vide order dated 11.05.2021.

2. Learned counsel for the petitioner submits that the petitioner’s tender was rejected on two grounds; firstly, the note recorded by the auditors on the profit & loss account as also the balance sheet for the financial year 2017-18 was missing in the documents (profit & loss account and Balance Sheet) for the subsequent year i.e. financial year 2018-19. Secondly, there was also a discrepancy as regards the dates mentioned on the balance sheet and the profit & loss account for the same year (2018-19), appended with the bid submitted by the petitioner.

3. It is urged that the note upon which insistence is placed by the respondents was not an essential part of the audited accounts and t