Rashmi Metaliks Ltd. & Anr vs Kolkata Metrop. Dev. Auth. & Ors

The Supreme Court upheld the decision of the Calcutta High Court, affirming that the Appellant-company's tender was ineligible due to non-compliance with essential terms, specifically clause (j) regarding the submission of the latest Income Tax Return. The Court emphasized the importance of strict adherence to tender conditions to maintain the integrity of the bidding process, referencing W.B. State Electricity Board v. Patel Engineering Co. Ltd. (2001) 2 SCC 451. The ruling reinforces that deviations from tender requirements cannot be tolerated as they undermine the principles of fairness and transparency in public procurement.