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The Court finds no error having been committed by the Tender Inviting Authority in rejecting the Petitioner's prayer. The writ petition is accordingly dismissed.

Section 170 of the CGST Act, 2017— Rounding off the Tax amount — The petitioner challenged the decision dated 31st March 2021 of the Tendering Inviting Authority, namely, Principal Chief Conservator of Forests, Kendu Leaves, Odisha in rejecting the Petitioner's bid and awarding the contract to the second highest bidder on the reason that the petitioner vocational training institute ltd., has mentioned Rs. 1675/- as Service Tax, which actually comes to 1657.26 @ 18% of the total cost i.e. 9307.01 as mentioned. Accordingly the total figure should be Rs. 10982.27 where in the above firm has mentioned Rs. 10982.01 which leads to suppression of materials fact. The Petitioner’s counsel submitted that the Petitioner had rounded off the tax figure by relying on Section 170 of the Act. The court observed that such exercise of rounding off the tax figure will be at a subsequent stage when the actual filing of returns and payment of tax arises and not at an interim stage particularly not at the stage where the price has to be quoted while submitting the bid. Held that:- The Hon’ble High Court dismissed the writ petition.
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