2025:JHHC:13455-DB p. 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1800 of 2021 M/s. SIYA ONLINE LABS PRIVATE LIMITED, a Company deemed to be registered under the Companies Act, 2013, having its office at Near Veena Talkies, Patratu, P.O, and P.S. Patratu, District Ramgarh, PIN 829118, through its Director, Rinku Kumar, aged about 38 years, son of Late Ajay Singh, resident of Near S.S. High School, Main Road, Patratu, P.O. and P.S. Patratu, District Ramgarh, PIN 829118. ... Petitioner Versus 1. The Union of India, through the Commissioner, Central Goods & Services Tax and Central Excise, Ranchi, having its office at 5A, Central Revenue Building, Main Road, Ranchi, P.O. G.P.O., P.S. Chutia, District Ranchi- PIN -834001. 2. Deputy Commissioner, Central Goods and Services Tax & Central Excise, having its office at 1" & 2nd Floor, Trinity Commercial, Old NH-33, Marar, P.O. and P.S. Marar, District Ramgarh-829117. 3. Superintendent, Central Goods and Services Tax & Central Excise, Range IV, having its office at 3rd Floor, Trinity Commercial, Old NH-33, Old Patna Ranchi Road, Marar, P.O. and P.S. Marar, District Ramgarh-829117. ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Ms. Sanya Kumari, Advocate Ms. Shruti Shekhar, Advocate For the Respondents: Mr. P.A.S. Pati, Sr. S.C. (CGST) --------- 04/Dated: 05.05.2025 M.S. Ramachandra Rao, C.J.(Oral) Counsel for the petitioner submits that this writ petition has become infructuous. It is dismissed accordingly. (M.S. Ramachandra Rao, C.J.) (Rajesh Shankar, J.) Manoj/Pramanik/Cp.2