The same is set aside and the matter is remanded to the Engineer-in-Chief, Rural Works Department, Bihar, Patna to proceed with the fresh detailed reasoned/speaking order to be passed for cancellation of tender if it is warranted. The above exercise shall be completed within a period of one month from the date of receipt of a copy of this order.

Merely mentioning 'due to administrative reasons' is not sufficient and it is only conclusive and is not supported by actual reasons, therefore, there is a total non-application of mind in issuing Corrigendum for cancellation of tender dated 14.07.2023 vide Annexure - 5 to the Interlocutory Application.

As such, Hon'ble Mr. Justice Prabhat Kumar Jha, a former Judge of the Patna High Court, is appointed as learned Arbitrator to adjudicate all disputes arising out of the agreement entered into between the parties to the list.

In the teeth of the provisions for refund, as we noticed above, we cannot but deprecate the conduct of the State Tax Authority in rejecting the application for a refund. At best, what the authorities could have done, is keeping it in abeyance till the appeal was filed without rejecting it peremptorily. Even keeping in abeyance an application for refund till an appeal is filed by the State, in its own sweet time, would also be worthy of being found faulty, in the facts and circumstances of the case.

Even otherwise, there can be no reliance placed on the Annexure-P/8 certificate for the reason of no such certificate is permissible for the purpose of assessment as per the BGST Act and also for the reason that the certificate has been issued in the name of Shiv Shankar Singh and not in the name of R.P. Construction, which is registered as a proprietorship under the BGST Act.