p. 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P(T) No. 1996 of 2023 --- M/S. Ankur Biochem Pvt. Ltd., a company incorporated udner the provision of Companies Act, 1956 having its office At-Tetulia More, Dubhi, Post.-Dhubhi, P.S. –Nirasa, Dist.-Dhanbad-828205, through its Director, Mahendra Sharma, S/o Late Chhagan Lal Sharma, aged about 66 years, R/o Shanty Niketan, Gujarati Bhawan, Asansol, 3, Raghunath Chowk P.O & P.S- Asansol, District-Burdhaman (West Bengal) …. …. Petitioner Versus 1) Union of India, through the Secretary of Central Goods and Services Tax & Central Excise, having its office at Central Secretariat Building, North Block, New Delhi, P.O & P.S North Block, District-New Delhi 2) Commissioner (Appeals), Central Goods & Services Tax & Central Excise, having his office at Grand Emerald Building, (2nd & 3rd Floor), Ashok Nagar, Kadru-Argora Main Road, Ranchi, P.O & P.S Ashok Nagar, District-Ranchi, Jharkhand. 3) The Additional Commissioner, Central Goods & Services Tax & Central Excise, Sub-Commissionerate, 8th Floor, Ozone Centre, Ashok Nagar, P.O & P.S Ashok Nagar, District-Dhanbad, Jharkhand …. Respondents With W.P(T) No. 2138 of 2023 --- Mahendra Sharma, Son of Late Chhagan Lal Sharma, aged about 66 years, Resident of Shanty Niketan, Gujarati Bhawan, Asansol, 3, Raghunath Chowk, P.O & P.S- Asansol, District-Burdhaman (West Bengal), Director of M/s. Ankur Biochem Pvt. Ltd., At- Tetulia More, Dubhi, Post.-Dhubhi, P.S. –Nirasa, Dist.-Dhanbad- 828205 (Jharkhand) …. …. Petitioner Versus 1) Union of India, through the Secretary of Central Goods and Services Tax & Central Excise, having its office at Central Secretariat Building, North Block, New Delhi, P.O & P.S North Block, District-New Delhi 2) Commissioner (Appeals), Central Goods & Services Tax & Central Excise, having his office at Grand Emerald Building, (2nd & 3rd Floor), Ashok Nagar, Kadru-Argora Main Road, Ranchi, P.O & P.S Ashok Nagar, District-Ranchi, Jharkhand. 3) The Additional Commissioner, Central Goods & Services Tax & Central Excise, Sub-Commissionerate, 8th Floor, Ozone Centre, Ashok Nagar, P.O & P.S Ashok Nagar, District-Dhanbad, Jharkhand …. Respondents p. 2 --- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN --- For the Petitioner : Mr.Shubham Choudhary, A.C to Mr. Nitin Kr. Pasari , Advocate For the Resp.-CGST : Mr. P.A.S. Pati, (Sr. Standing Counsel) Mr. Anurag Vijay, (Jr. Standing Counsel) --- 07/Dated: 20.03.2025 1. Counsel for the petitioner in both these cases seeks to withdraw these writ petitions with liberty to avail the Amnesty Scheme notified under Section 128(A) of CGST Act, 2017. 2. Granting liberty as sought, these writ petitions are disposed of. (M. S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) jk/vikas