{"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":"<p style=\"text-align: justify;\"><strong>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.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">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., <a href=\"http:\/\/scconline.com\/DocumentLink\/qObp3a93\"><b>2018 SCC OnLine Raj 2323<\/b><\/a>, Order dated 11-12-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Raj HC | Procuring authority cannot put any condition to get accounts audited if assessee has 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2019","format":false,"excerpt":"Rajasthan High Court: Ashok Kumar Gaur, J. allowed the writ petition for the benefit of the Non-Practicing Allowance (NPA) as no reference was made of such circular to show that the person can be deprived of such benefits. A petition was made by the petitioner praying for the grant of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":226856,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/11\/ori-hc-court-not-to-interfere-with-judgment-of-expertconsultant-on-issues-of-technical-qualification-mistake-found-subsequently-is-not-beyond-correction-in-technical-bidding\/","url_meta":{"origin":209756,"position":1},"title":"Ori HC | Court not to interfere with judgment of expert consultant on issues of technical qualification; Mistake found subsequently is not beyond correction in technical bidding","author":"Bhumika Indulia","date":"March 11, 2020","format":false,"excerpt":"Orissa High Court: A Division Bench of S.K. Mishra and A.K. Mishra, JJ. dismissed the instant writ petition giving no relief to the petitioner observing tender bid does not suffer from any arbitrary, perverse or malafide action. The brief facts of the case are a tender notice was invited under\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":243057,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/30\/del-hc-wife-denied-enhancement-of-maintenance-due-to-being-wealthier-than-husband-reasoned-order-of-hc\/","url_meta":{"origin":209756,"position":2},"title":"Del HC | Wife denied enhancement of maintenance due to being wealthier than husband || Reasoned Order of HC\u00a0","author":"Bhumika Indulia","date":"January 30, 2021","format":false,"excerpt":"Delhi High Court: Suresh Kumar Kait, J., dismissed a petition seeking enhancement of maintenance granted to a wife. The instant petition was filed to seek enhancement of maintenance granted to the petitioner. Senior Counsel for the petitioner submitted that petitioner\/wife got married to respondent 1 husband in a 5-star hotel,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":206327,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/12\/06\/blacklisting-for-3-years-from-participating-in-tender-reduced-to-18-months-on-balancing-of-circumstances-madhya-pradesh-hc\/","url_meta":{"origin":209756,"position":3},"title":"Blacklisting for 3 years from participating in tender reduced to 18 months on balancing of circumstances: Madhya Pradesh HC","author":"Bhumika Indulia","date":"December 6, 2018","format":false,"excerpt":"Madhya Pradesh High Court: This petition was filed before a Single Judge Bench of Atul Sreedharan, J., against the order passed by respondents where petitioner-firm were restricted from participating in any tender floated by respondents for 3 years. Further, registration of petitioner-firm with the respondents was also cancelled on the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":267434,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/27\/import-without-custom-duty-lower-court-issued-summons-order-but-delhi-hc-sets-aside\/","url_meta":{"origin":209756,"position":4},"title":"Import without custom duty, lower Court issued summons order, but Delhi HC sets aside: Read 5 reasons why impugned order was bad in law","author":"Bhumika Indulia","date":"May 27, 2022","format":false,"excerpt":"Delhi High Court: Chandra Dhari Singh, J., while setting aside the order of lower Court in a case concerning Customs Act, laid down five reasons why the impugned order was bad in law. A petition was filed for quashing the order passed by the lower Court. Factual Background The respondent\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253989,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/10\/kar-hc-freezing-of-bank-accounts-by-investigating-authorities-would-adversely-affect-right-to-life-under-art-21-of-the-constitution-of-india\/","url_meta":{"origin":209756,"position":5},"title":"Kar HC | Freezing of Bank accounts by investigating authorities would adversely affect right to life under Art. 21 of the Constitution of India","author":"Editor","date":"September 10, 2021","format":false,"excerpt":"Karnataka High Court: Mohammad Nawaz J. allowed the petition and defreezes the bank accounts subject to a bank guarantee. 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