Dukwana’s allegations are contained in court papers in which he was applying for a warrant to search the offices of the premier and economic development MEC and seize documents relating to the allegations.
On Friday, News24 reported that Magashule was accused by Dukwana of taking him to the Guptas, where the deal was discussed, in 2012.
This was during Magashule’s tenure as premier in the province.
Magashule has accused Dukwana of lying and tarnishing his name.
“Comrade Dukwana’s allegations are not only baseless and malicious, but are also based on fabrications, which is very unfortunate.
“The allegations are nothing but an attempt to advance character assassination and further distract the immediate task of unity and renewal,” Magashule said.
“No one should be allowed to use media platforms to be on a personal crusade to garner public sympathy and mileage at the expense of the reputation of others.
“Comradeship finds best expression out of respect for one another and appreciation of the good values of our own movement,” Magashule added.
Among the allegations made by Dukwana was that Magashule had shared the minutes of provincial executive council meetings with the Guptas, including the information regarding the R140m contract.
Magashule is one of several senior ANC leaders who have been accused of enabling the looting of state resources by the Gupta family, who are accused of having used their ties with former president Jacob Zuma to influence cabinet appointments and state contracts.
It is alleged that under Magashule, the Gupta-linked companies, including its media empire, handsomely benefited from tenders.
He called on Dukwana to approach the commission of inquiry into state capture and report the allegations.
“Our movement is on record in inviting everyone to go before the commission on state capture and present information that may help all of us deal with instances of maladministration and corruption. It is not clear why comrade Dukwana chose to run to the newspapers and not follow this route,” he said.
Magashule said he was also prepared to appear before the commission to answer to any allegations made against him.
“I am committed to the reconstruction and development of our country, and to this end I have indicated my willingness to participate in the ongoing inquiry on state capture should I be invited to provide any information emanating from my previous deployments and responsibilities,” he said.