{"id":209756,"date":"2019-02-11T11:00:03","date_gmt":"2019-02-11T05:30:03","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=209756"},"modified":"2019-02-13T16:38:58","modified_gmt":"2019-02-13T11:08:58","slug":"raj-hc-procuring-authority-cannot-put-any-condition-to-get-accounts-audited-if-assessee-has-turnover-of-less-than-rs-1-crore-in-a-particular-year","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/11\/raj-hc-procuring-authority-cannot-put-any-condition-to-get-accounts-audited-if-assessee-has-turnover-of-less-than-rs-1-crore-in-a-particular-year\/","title":{"rendered":"Raj HC | Procuring authority cannot put any condition to get accounts audited if assessee has turnover of less than Rs 1 crore in a particular year"},"content":{"rendered":"

Rajasthan High Court:<\/strong> The Bench of Ashok Kumar Gaur, J. allowed the present writ petition filed by the petitioner-firm challenging the action of the respondents rejecting the petitioner firm\u2019s registration for procurement, transportation and handling of certain commodities by the Cooperative Department of Government of Rajasthan.\u00a0<\/span><\/p>\n

Counsel for the petitioner-Mr Manoj Bhardwaj submitted that by an impugned order the candidature of the petitioner-firm has been rejected on account of not having audited accounts for last three years. He further submitted that, the total turnover of the petitioner-firm was more than Rs 3 Crores but in the year 2016-2017 it was less than Rs 1 Crore and on that account, respondents should not have rejected the bid of the petitioner-firm.<\/p>\n

The Court while allowing the petition stated that the Income Tax Act, 1961 has prescribed the minimum turnover for getting the accounts audited, the procuring authority cannot interpret and put any condition to insist upon getting the accounts audited even if some assessee\/businessmen who has a turnover of less than Rs 1 crore in a particular year. [Swastik Transport Service v. Rajasthan State Coop. Marketing Federation Ltd., 2018 SCC OnLine Raj 2323<\/b><\/a>, Order dated 11-12-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"

Rajasthan High Court: The Bench of Ashok Kumar Gaur, J. allowed the present writ petition filed by the petitioner-firm challenging the action <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[],"class_list":["post-209756","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts"],"yoast_head":"\nRaj HC | Procuring authority cannot put any condition to get accounts audited if assessee has turnover of less than Rs 1 crore in a particular year | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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