IN THE HIGH COURT AT CALCUTTA

(Constitutional Writ Jurisdiction)

APPELLATE SIDE

Present:

The Hon’ble Justice Krishna Rao

WPA No. 26282 of 2025

M/s. Abdul Matin

Versus

State of West Bengal represented by the

Secretary, I&W Dte. & Ors.

Mr. Asoke Kumar Banerjee, Sr. Adv.

Mr. Anal Kumar Ghosh Ms. Neelina Chatterjee

Ms. Nilanjana Addya

Ms. Ahana Bhattacharyya

.....For the petitioner.

Mr. Kishore Datta, Ld. A.G.

Mr. Sirsanya Bandopadhyay, Sr. St. Counsel

Mr. Tarak Karan

Mr. Chayan Gupta

Mr. Sandip Dasgupta

Mr. Aviroop Mitra

.....For State respondents.

Hearing Concluded On : 02.12.2025 Judgment on : 10.12.2025 Krishna Rao, J.:

1. The petitioner has filed the present writ application challenging the impugned order dated 12th November, 2025, passed by the Chief Engineer (D&R) and Chairman of the Central Tender Unit (CTU), Irrigation and Waterways Directorate, Government of West Bengal, wherein the petitioner is debarred for a period of six (6) months from the date of the order on the ground that the petitioner has concealed and suppressed relevant information in the bid documents.

2. On 12th July, 2025, the respondent no.2, the Superintending Engineer, Central Tender Unit, Irrigation and Waterways Directorate published an e-Notice Inviting Tender (e-NIT) for the work namely “Anti–Erosion work to the Right bank of River Padma at AOR of BOP Atrosia and Renu for a total length of 1830.00 meter in Block & P.S. Lalgola, District Murshidabad”. The e-tender stipulates the financial eligibility as Pre- Qualification (PQ) credential in preceding three financial years. Average of Gross Annual Turnover of the bidder except for Consortiums and Joint Ventures for any three Financial Years on the date of publishing of NIT should be at least Rs. 22,63,99,792/- (30% of the amount put to tender). The tender value of the amount is Rs. 75,46,65,973/-.

3. All together five firms have participated in the said tender process including the petitioner. On 18th August, 2025, the Technical Bid was opened. Out of five bidders, two bidders were declared “Not Qualified”

and remaining three bidders including petitioner were declared “Qualified”.

4. On 22nd August, 2025, the respondent no.2 issued a letter to the petitioner, informing the petitioner that the petitioner is qualified in the Technical Bid and directed the petitioner to provide a report from the Chartered Accountant containing gross turnover excluding GST for the financial years 2020-2021 to 2024-2025. The petitioner by a letter dated 26th August, 2025, informed the respondent no.2 that as per the NIT, ‘minimum eligibility’ criteria with regard to financial eligibility, the petitioner submitted Gross Annual Turnover which was inclusive of GST.

5. By a letter dated 1st September, 2025, the respondent no.4 informed the petitioner that the bid submitted by the petitioner stood “Disqualified” as the Average Annual Turnover based on 3 years within the zone of 5 preceding years was less than that mentioned in the Pre- Qualification criteria of the e-NIT. In the said letter, it was also informed to the petitioner that the Annual Turnover value is considered excluding GST as per 5.2 and 5.5 of guidance note on Tax Audit under Section 44AB of the Income Tax Act, 1961 (Revised 2023). It is further informed that GST components are separately added on expenses side under different names as well as on the income side within the contractor bill value in the trading, and the profit and loss account to show the sales value as inclusive of tax and in the balance sheet, under current liability, separate liability is shown for GST liabilities.

6. Being aggrieved with the decision of the respondent no.4 dated 1st September, 2025, the petitioner has filed a writ petition being WPA No. 21458 of 2025. During the pendency of the said writ petition, the respondent no.4 has passed another order dated 12th September, 2025, cancelling the tender on the ground that the number of qualified bidder was less than “three” and the EMD of Rs. 50,00,000/- was refunde