2025:JHHC:36137-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6676 of 2025 M/s Maa Bhanbhori, Enterprises, Bokaro, through its Proprietor, Mr. Ravi Kumar ….. Petitioner Versus 1. The Union of India, through the Commissioner, CGST & Central Excise, Ranchi 2. The Assistant Commissioner, CGST & Central Excise, Audit Circle, Bokaro 3. The Superintendent, CGST & Central Excise, Range-III, Division-II, Bokaro 4. The Superintendent, CGST & Central Excise, Audit Circle, Bokaro ….. Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Mr. Amrita Sinha, Advocate For the Respondents: Mr. P.A.S. Pati, Advocate ----- 02/03.12.2025 1. The petitioner has not only an alternative but has also an efficacious remedy of filing an appeal under Section 107 of the CGST Act, 2017. 2. Therefore, without going into the questions raised in this writ petition, we deem it appropriate to dispose of the same by leaving it open to the petitioner to approach the appellate authority. 3. In case the petitioner does so, the time spent before this Court from 15.10.2025 up to today shall be excluded while computing and calculating the period of limitation. (TARLOK SINGH CHAUHAN, C.J.) (RAJESH SHANKAR, J) 3rd December, 2025 Satish/Vikas/ Uploaded on 04.12.2025