2025:JHHC:37720-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 7242 of 2025 Nishant Kumar Singh @ Nishant Kumar, S/o Late Parmanand Singh, R/o Village-Rupas Murahi, P.O.-Kala Dira, P.S.-Salimpur, District-Patna (Bihar) ….. Petitioner Versus 1. Chief Commissioner, CGST & Central Excise, Division, Ranchi 2. Assistant Commissioner, Central GST & Central Excise Division, Deoghar 3. Superintendent, Central GST & Central Excise Division, Deoghar ….. Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Mr. Vikas Pandey, Advocate For the Respondents: Mr. Amit Kumar, Sr. S.C. (CGST) Mr. Anurag Vijay, Jr. S.C. (CGST) ----- 02/16.12.2025 1. The petitioner has not only an alternative, but has also an efficacious remedy of preferring an appeal under Section 107 of the CGST Act, 2017. 2. We see no exceptional circumstance to entertain the present writ petition and accordingly the same is dismissed reserving liberty to the petitioner to prefer an appeal before the appellate authority in accordance with law. (TARLOK SINGH CHAUHAN, C.J.) (RAJESH SHANKAR, J) 16.12.2025 Satish/Vikas/