2025:JHHC:31125-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 2628 of 2020 M/s. Gajanan Minerals Private Limited, a Company registered under the Companies Act, 1956, having its Works at B-47 & B-29, Ist Phase, Industrial Area, Adityapur, Jamshedpur, P.O. Adityapur, P.S. Jamshedpur, District-Saraikela Kharswan-832109; through its Director Kaushal Singhal, aged about 33 years, son of Late Kailash Chand Singhal, resident of G2/4, Nishant Vihar Colony, Adityapur, P.O. & P.S. Adiyapur, District-Saraikela Kharsawan.... ... Petitioner Versus 1. The Union of India, through its Principal Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi, P.O. and P.S. North Block, New Delhi 110001. 2. The Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India through its Secretary, having its office at North Block:, P.O. & P.S. North Block, New Delhi-110001. 3. The Commissioner of Central Goods & Services Tax and Central Excise, G.S.T. Building, Outer Circle Road, Bistupur, P.O. and P.S. Bistupur, Jamshedpur District East Singhbhum - 831001. 4. The Assistant Commissioner of Central Goods & Services Tax and Central Excise (Preventive), G.S.T. Building, Outer Circle Road, Bistupur, P.O. and P.S. Bistupur, Jamshedpur, District East Singhbhum-831001 5. The Superintendent, Central Goods & Service Tax & Central Excise ( Preventive), G.S.T. Building, Outer Circle Road, Bistupur, P.O. and P.S. Bistupur, Jamshedpur, District-East Singhbhum- 831001 … ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner : Mr. Ranjeet Kushwaha, Advocate For the Union of India: Mrs. Niki Sinha, CGC For the Res-2 to 5: Mr. P.A.S. Pati, Sr. S.C. ( CGST) Mr. Anurag Vijay, Advocate --------- 14/Dated: 08.10.2025 1. Since the constitutional validity of the provisions contained in Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 have been upheld by the Hon’ble Supreme Court in the case of 2025:JHHC:31125-DB Chief Commissioner of Central Goods and Service Tax and others v. Safari Retreats Private Limited and others reported in (2025) 2 SCC 523, the instant petition assailing the constitutional validity of the said Rule sans merit and it is accordingly dismissed. 2. It is made clear that in case the petitioner has any other further grievance, he shall be at liberty to avail of such remedy, as available to it under the law. 3. Pending Interlocutory Applications, if any, stands disposed of. (Tarlok Singh Chauhan, C.J.) NAFR (Rajesh Shankar, J.) 08/10/2025 Sharda/MM Cp.02