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. Patna High Court CWJC No.3602 of 2023 dt.10-04-2023 4/4 With the above liberty, observation, and directions, the writ petition stands disposed of.

In such circumstances, we set aside the order under Appeal, Annexure-1, 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.

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.

The above removal shall be permitted and carried out at the earliest preferably within a period of four months from the date of communication/receipt of a copy of the order by the Patna High Court CWJC No.5288 of 2022 dt.10-04-2023 6/6 respondents.

In such circumstances, we are of the opinion that the appeal should be considered afresh and we set aside Annexure- P/1 order dated 28.11.2022 passed by the Additional Commissioner (Appeals), State Taxes, Division Darbhanga and Patna High Court CWJC No.2398 of 2023 dt.06-04-2023 3/3 restore the appeal to the file of the appellate authority.