No doubt the Apex Court condoned the delay as third-party right is not affected. At the same time, having regard to the conduct of the petitioner and not explaining the enormous delay of more than one decade, it is not appropriate to condone the delay and laches on the part of the petitioner in entertaining the present writ petition insofar as a challenge to the Memo No. 466 dated 08.04.2006 in the year 2017. In view of these facts and circumstances, the present writ petition stands dismissed on the ground of delay and laches.

The appeal is said to have been filed only on 08.09.2022, after about three months from the date on which even the limitation period as stipulated by the Hon'ble Supreme Court, expired. In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed Patna High Court CWJC No.1028 of 2023 dt.20-04-2023 3/3 where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time.

The concerned respondent is hereby directed to proceed with the first tender notification dated 23.05.2022 bearing Short Inviting Tender RWD/MR 3054/03/ETender/2022-23 and complete the same within a period of three Patna High Court CWJC No.1849 of 2023 dt.20-04-2023 18/18 months.

In the context of the above notification, a return can be Patna High Court CWJC No.1500 of 2023 dt.20-04-2023 3/3 filed in accordance with it, in which circumstance, the assessment has to be redone.

In view of the above, this Court would be slow in entertaining writ petitions for the prayers as noted above and would, thus, relegate the petitioner to the concerned Commercial Court for mediation, settlement, and adjudication as above.