In the light of the aforementioned Clause, the petitioner has not made out a case so as to interfere with the impugned action of the respondents insofar as forfeiting of EMD.

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.

In the present case, the impugned order is dated 10.02.2021. In such circumstances, we set aside the impugned order, with liberty to the petitioner to comply with the Notification in its letter and spirit.

The petitioner cannot take shelter under the aforesaid communication dated 11.04.2022 for the reasons that it is in respect of National Highways and other Centrally Sponsored Schemes. The present work is related to the State of Bihar- State Schemes. Therefore, the Circular dated 11.04.2022 is not applicable to the case at hand.

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.