Published on: April 29, 2024 21:19 IST
Court: High Court of Delhi
Citation: Sunshine Caterers (P) Ltd. v. Union of India 2024
Honourable High Court of Delhi has held that purpose of Unique Document Identification Number(UDIN) for Practicing Chartered Accountants is to enable the third parties to verify, the authenticity of the certificate(s) issued by the Chartered Accountant, online through the UDIN portal. The concept of UDIN has been introduced by Institute of Chartered Accountants of India is to eradicate the practice of bogus certificates and has been made mandatory for all certificates issued by a Chartered Accountant.
3.1. He states that Respondent has rejected the said Annexure(s) and the bid on the ground that the information certified by the Chartered Accountant in the Annexure(s) is not reflected in the UDIN certificates downloaded from the ICAI website. He fairly admits that in the UDIN certificate for Annexure B and Annexure E in the field ‘Figures/Particulars’ the information filled in by the Chartered Accountant is indecipherable and appears to be gibberish. He states that however, there was no such condition in the tender that the information certified as Annexure(s) B, D and E should be recorded by the Chartered Accountant in the UDIN certificate also.
4.1. He states that in the present case it is apparent that the information certified by the Chartered Accountant in Annexure(s) B and E did not find any mention in the UDIN certificate(s) downloaded from the ICAI website. He states that with respect to Annexure D, the details mentioned in the UDIN certificate were incomplete. He states that the information certified by the Chartered Accountant in the Annexure(s) B, D and E must correspondingly mirror in the UDIN certificate downloaded from the ICAI website. He states that as a matter of fact, with respect to the other bidders who have been technically qualified, the information certified by their Chartered Accountants is duly reflected in their respective UDIN certificate(s).
Drafted By Abhijit Mishra
