In such circumstances, we set aside the order under Appeal, Annexure-5, and direct the petitioner to comply with the Notification in its letter and spirit, upon which he will be enabled the benefit of the Notification.

The concerned respondent is hereby directed to proceed with the first tender notification dated 10.07.2018 and Patna High Court CWJC No.19160 of 2018 dt.13-04-2023 7/7 and complete the same within a period of three months. The aforementioned direction would not have been granted by this Court in the absence of any interim order. On the other hand, in the present case interim order is operating from 24.09.2018.

In the light of the principle laid down by the Apex Court in the above-cited decision, in respect of exercising quasi-judicial functions, the concerned authority was required to take note of Patna High Court CWJC No.10444 of 2022 dt.12-04-2023 6/6 each and every issue raised by the concerned party. In light of the principle laid down by the Apex Court and the fact that the appellate authority has not considered each of the contentions and so also the order of this Court passed in C.W.J.C. No. 15199 of 2021 decided on 25.01.2022, in particularly paragraph No. 7, petitioner has made out a prima facie case so as to interfere with the impugned order dated 22.04.2022 and the same is set aside while remanding the matter to the appellate authority to decide the petitioner's Appeal No. 65 of 2022 afresh after taking note of the above-cited decision read with paragraph No. 7 of the earlier order of this Court and proceed to pass afresh order within a period of three months from the date of receipt of this order.

The arbitration request hence has to be rejected on the ground of the requester being not a party to the agreement. However, this would not affect the rights of the JV to seek arbitration, subject to just exceptions. The Request Case stands rejected with the above observation.

The attempt now is to seek a stay of proceedings based on orders passed by this Court allowing stay of recovery on payment of 20% of the balance taxes, till the Appellate Tribunal under the Goods and Services Tax Act is constituted. We are not Patna High Court CWJC No.1101 of 2023 dt.12-04- 2023 3/3 inclined to grant such indulgence to the petitioner who had consistently failed to appear before the Appellate Authority.