JUDGMENT

Sanjay Karol, C.J. - Our attention is invited to the Circular dated 11th of August, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue (State Taxes-I Section), and Circular dated 27th of October, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue (Central Board of Indirect taxes & Customs) Legal Cell, copy whereof is taken on record.

2. In view of the same, Union of India be impleaded as Party Respondent No. 4.

3. Registry to make necessary correction, both on the digital as also the hard file.

4. Dr. K.N. Singh, learned Additional Solicitor General and Shri Anshuman Singh, Sr. S.C., CGST & CX enter appearance on behalf of the newly added respondents. Petitioner has prayed for the following relief(s):

"a) For issuance of a writ in the nature of certiorari for quashing of the acknowledgement contained in form GST APL - 02 dated 11 . 02. 2021 issued under rule 108 (3) of the Bihar Goods and Services Tax Rules 2017 (hereinafter referred to as the "Bihar Rules 2017") by the Respondent No. 2 whereby the well founded appeal of petitioner against the order dated 06.03.2020 passed by the Respondent No. 3 has been reject