In the decision of the Council of State 13th Champer , case numbered 2020/3227 decision numbered 2020/3158, dated 16/11/2020, it was stated that the plaintiff was a joint stock company and the defendant Public Tender Authority. In this decision, there are evaluations regarding the Board's decision, which is requested to be canceled, with the allegation that the ultralow bid explanations are not in compliance with the legislation. According to the regulation in the Public Procurement General Communiqué, it has been stated that the statements made by EMRA regarding fuel input, which are published daily by EMRA on the website, below 90% of the fuel prices, will not be considered valid. In the regulation in question, no determination was made that the brand whose fuel price was used by the bidders should have a contracted dealer in the said province. For this reason, there is no contradiction to the procurement legislation in the use of the daily published price of …'s …province for the province of regarding fuel input within the scope of the ultralow bid statement by the plaintiff. The Board decided to accept the appeal application and to reject the ultralow bid statements of some companies. The Board has determined a remedial action that the transactions after this stage must be carried out again in accordance with the legislation. It was concluded by the Council of State that the decision made by the Board was not in accordance with the law in the part against the plaintiff, and that the decision of the Administrative Court regarding the dismissal of the case was not legal.