This document contains the full judgment from the Supreme Court of India in the case of South Eastern Coalfields Ltd. vs M/S S Kumars Associates AKM, dated 23 July 2021. It details a contractual dispute concerning a tender for hiring HEMM and allied equipment. The judgment examines the formation of a contract, the validity of a Letter of Intent (LoI), and the consequences of non-compliance with tender conditions. This is essential reading for legal professionals, contractors, and businesses involved in tender processes and contract law.