In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the Tribunal within the period which may be specified upon the constitution of the Tribunal, the respondent- Authorities would be at liberty to proceed further in the matter, in accordance with the law.

Accordingly, two years' time is granted to complete and execute the balance work in terms of the agreement dated 26.02.2015. Two years would be calculated from 01.06.2023 to 31.05.2025. In the event of non-completion of balance work by the petitioner, the Respondent is at liberty to take action against the petitioner in accordance with the law. The impugned orders dated 14.03.2019 and 18.03.2019 (Annexure-P/23) are set aside. With the above observations, the present writ petition stands disposed of.

In the context of the above notification, a return can be filed in accordance with it, in which circumstance, Patna High Court CWJC No.6742 of 2023 dt.05-05-2023 3/3 the assessment has to be redone.

In the light of the aforementioned facts and circumstances of the case, in our opinion, no illegality or irregularity has been committed by the respondents in passing the impugned order canceling the tender and the reasons assigned for the same are well justified, which do not require interference by this Court.

The petitioner has assailed the rejection of his technical bid. There is no interim order, therefore, we have to presume that the subject matter of tender must have been given effect or fresh tender must have been processed. In other words, the present petition has become infructuous.