Grant Leading Technology, LLC v. Revenue Solutions, Inc.

CourtDistrict Court, D. New Jersey
DecidedMarch 30, 2026
Docket1:23-cv-21214
StatusUnknown

This text of Grant Leading Technology, LLC v. Revenue Solutions, Inc. (Grant Leading Technology, LLC v. Revenue Solutions, Inc.) is published on Counsel Stack Legal Research, covering District Court, D. New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Grant Leading Technology, LLC v. Revenue Solutions, Inc., (D.N.J. 2026).

Opinion

THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW JERSEY CAMDEN VICINAGE

GRANT LEADING TECHNOLOGY, LLC,

Plaintiff, Civil No. 23-21214 (KMW/EAP) v.

REVENUE SOLUTIONS, INC.,

Defendant.

OPINION This matter comes before the Court on the Motion of Defendant Revenue Solutions, Inc. (“Defendant” or “RSI”), ECF No. 58 (Def.’s Mot.), seeking leave to file an amended answer to assert four counterclaims against Plaintiff Grant Leading Technologies, Inc. (“Plaintiff” or “GLT”). Plaintiff filed opposition to the motion, ECF No. 63 (Pl.’s Opp.), to which Defendant replied, ECF No. 69 (Def.’s Reply). Each party filed supplemental briefing in response to this Court’s Order, ECF No. 82 (Dec. 23, 2025 Order). ECF No. 84 (Def.’s Supp. Br.); ECF No. 85 (Pl.’s Supp. Br.). The Court has reviewed the parties’ submissions and decides this matter without oral argument pursuant to Federal Rule of Civil Procedure 78 and Local Civil Rule 78.1. For the reasons that follow and for good cause, Defendant’s Motion is DENIED. FACTUAL BACKGROUND This case begins—as so many business disputes often do—with an alleged breach of contract. Since its initial filing in 2023, however, RSI alleges the case has evolved beyond a “mere business dispute” and now seeks leave to amend its answer and assert four counterclaims against GLT for what it describes as “a textbook example of bad faith, betrayal, and corporate sabotage.” See ECF No. 58, Ex. A. (Def.’s Prop. Am. Answer & Countercls.) at 19, ¶ 1. To understand this alleged evolution, the Court summarizes the allegations from both parties before proceeding with its analysis. A. The Parties to This Litigation

Plaintiff GLT is a limited liability company based in Maryland with expertise in software application testing.1 See ECF No. 1-1 (Compl.) ¶¶ 4, 11. Defendant RSI is a software corporation headquartered in Massachusetts “primarily serving state and local governments and providing software solutions for their tax administration and collection needs.” Def.’s Prop. Am. Answer & Countercls. at 21, ¶ 8. B. The State of New Jersey’s Bid Solicitation2

This dispute arises from RSI’s alleged breach of contract and breach of the implied covenant of good faith and fair dealing in connection with a New Jersey state bid solicitation for certain tax reporting services. See generally Compl. In or around November 2019, the Procurement Bureau within the New Jersey Department of the Treasury issued a bid solicitation for quotes from qualified vendors “to install a Commercial Off-The-Shelf (‘COTS’) Integrated Tax System (‘ITS’) to replace the State’s outdated information technology systems and infrastructure” (the “Project”). Id. ¶¶ 6, 7. “Knowing of GLT’s reputation and experience as experts in the software testing field, RSI asked GLT to partner with RSI as a strategic partner” on the bid. Id. ¶ 12. GLT alleges that the parties “discussed and agreed to terms for labor costs and other costs for services in connection with GLT’s designated responsibilities on the Project[,]”

1 GLT is “an established Service-Disabled Veteran-Owned Small Business and a certified State of New Jersey Minority Business Enterprise (MBE).” Compl. ¶ 4. According to GLT, the bid solicitation included a set-aside for a small business and/or disabled veteran-owned business. Id. ¶ 9. 2 All facts discussed in Sections B through E are taken from GLT’s Complaint unless otherwise noted. See Compl. including that “GLT would have full responsibility for the software testing and related quality assurance and management aspects of the Project in exchange for a set percentage of the total contract value, which was ultimately agreed [upon] between the Parties and represented by RSI to the State to be 10%.” Id. ¶ 14.

C. RSI’s Quote and Subsequent Best and Final Offer

On or about April 6, 2021, RSI submitted a quote in response to the bid solicitation issued by the State. Id. ¶ 15. “RSI . . . represented to the State that ‘after in-depth discussions and negotiations,’ RSI and GLT were ‘in agreement regarding scope, type, and pricing of services to be subcontracted’ [to GLT].” Id. ¶ 23. GLT alleges that on July 23, 2021, RSI submitted its Best and Final Offer (“BAFO”) for the Project that “increased GLT’s set-aside from 9% to 10% of the total contract value, which equates to approximately $8.5 million.” Id. ¶¶ 34, 36. According to GLT, “RSI continued to represent in the BAFO that . . . RSI and GLT were in agreement as to the scope, type, and pricing of services to be subcontracted to GLT[,]” id. ¶ 38, and that “RSI and GLT were in fact in agreement” as to these terms, including “a firm-fixed price of 10% of the total contract value of the Project,” id. ¶ 39. D. The Master Subcontract Agreement

In or around January 2022, the State awarded the contract (the “NJ Contract”) to RSI “because RSI’s BAFO Quote conformed to the Bid Solicitation and was identified as most advantageous to the State, thanks to GLT’s promised participation.” Id. ¶ 40. On February 22, 2022, GLT and RSI entered into the Master Subcontractor Agreement (“MSA”) at the center of this litigation. Id. ¶ 50. GLT alleges that the MSA was “fully executed . . . and was considered to be the final agreement between the parties.” Id. ¶ 53. The MSA incorporates by reference a scope of work (SOW) that “includes all testing tasks along with the testing deliverables from the NJ Contract,” id. ¶ 58, and “the scope, type, and pricing of services to be performed by GLT as agreed upon by RSI and GLT and as accepted by the State,” id. ¶ 59. E. The Proposed Revisions to the MSA’s Scope of Work

According to the Complaint, problems first arose between the parties in or about May 2022, when RSI’s new in-house management team “attempted to purposefully prevent GLT from performing the work reserved to GLT under the [MSA] and the NJ Contract under the guise of adding additional detail to the SOW.” Id. ¶ 69. In or about June 2022, RSI allegedly requested that GLT amend the SOW attached to the MSA for “minor non-substantive changes,” and GLT promptly complied. Id. ¶¶ 70, 71. In July 2022, RSI made its second request to amend the SOW with non-substantive changes, and GLT again complied. Id. ¶ 72. After these initial rounds of “non-substantive changes,” GLT contends that RSI’s tone and approach shifted: according to GLT, RSI “used [the opportunity to amend] to propose material modifications to the [MSA] and SOW and then, in bad faith, took the position that GLT could not begin work without such material

modifications.” Id. ¶ 73. GLT alleges that “RSI’s management . . . baselessly contended that the agreed-upon SOW was incomplete and used that assertion as pretext to completely redefine and minimize the agreed-upon scope, type, and pricing of GLT’s services in order to garner additional profits for RSI.” Id. ¶ 74. GLT asserts that it advised RSI that these “unilaterally and substantially revised terms were not acceptable,” and in response, RSI “assured GLT that it still intended to comply with the 10% set-aside to GLT but believed . . . that the SOW required more detail.” Id. ¶ 78. F. Defendant’s Alleged Breach of Contract and Breach of the Implied Covenant of Good Faith and Fair Dealing

According to GLT, RSI’s representations “were made in bad faith to lull GLT into inaction while RSI secretly worked to substitute GLT” with another MBE as subcontractor. Id. ¶ 79. “While GLT continued to work in good faith to address RSI’s unfounded purported concerns about the SOW, unbeknownst to GLT, RSI unilaterally decided to commence on its own the testing work that was to be performed by GLT.” Id. ¶ 80. GLT alleges that “commencement of the testing work . . . was a blatant breach of the [MSA].” Id. ¶ 83.

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Grant Leading Technology, LLC v. Revenue Solutions, Inc., Counsel Stack Legal Research, https://law.counselstack.com/opinion/grant-leading-technology-llc-v-revenue-solutions-inc-njd-2026.