disputed that the Technical bids were opened on 04.12.2023 and the Appellant was declared technically disqualified on 06.05.2024. The extract of Tender Summary Report dated 07.05.2024 stated in the Column ‘Remarks’ that the Appellant ‘Did not comply with Clause No. 10 of NIT (Part I/ Cover I Other Important Documents (OID) Point No. 02 Appendix II (Power of attorney for signing of bid).” 12. It is also not disputed that the Respondent No.8 had not submitted the scanned copies of the Audited balance sheets required to be submitted as per Clause 10 of the NIT in relation to the financial capacity, while submitting/ uploading the tender documents and that it was only when a clarification was sought from the Respondent No.8 about the shortfall of documents, the said Audited balance sheets were submitted on 17.04.2024, after the Technical bids were opened on 04.12.2023. It is further not disputed that the Financial bids of the eligible two technically qualified bidders were opened on