2025:JHHC:24359-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 4378 of 2025 M/S. New Tak Parcell Cargo Clearing Agency, Kailsh Gali, near Johri Mandir, Delhi Gate, Aligarh, P.O. & P.S.-Delhi Gate, Aligarh, Uttar Pradesh, through its Proprietor, Sri Tariq Siddiqi, S/o Sharfuddin, R/o H. No. 464, Chandra Talkies, behind Mamu Bhanja, Koil, P.O.-Aligarh, P.S.- Koil, District-Aligarh, Uttar Pradesh ... ... ... Petitioner Versus 1. The Principal Commissioner, CGST & CX, Ranchi 2. The Joint Commissioner (Appeals), CGST & CX, Ranchi 3. The Assistant Commissioner (Prev.), CGST & CX (Hqrs.), Ranchi 4. The Superintendent (Prev.), CGST & CX (Hqrs.), Ranchi … … ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. N.K. Pasari, Advocate For the Respondents: Mr. Amit Kumar, Advocate --------- 03/Dated: 20.08.2025 1. The instant writ petition is clearly misconceived as the petitioner has a remedy of preferring an appeal. 2. Though the petitioner preferred an appeal, however, the same was dismissed for non-compliance of the mandatory pre-deposit as required under Section 107(6) of the CGST Act, 2017. 3. In the given facts and circumstances, the present writ petition is disposed of. 4. However, it is made clear that if the petitioner makes the pre-deposit in accordance with Section 107(6) of the CGST Act, 2017, its fresh appeal shall be entertained by the appellate authority without the issue of limitation being raised and decide in accordance with law. 5. Pending interlocutory application(s), if any, also stands disposed of. (Tarlok Singh Chauhan, C.J.) N.A.F.R. (Rajesh Shankar, J.) Satish/Vikas/