2025:JHHC:34488-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.6484 of 2025 ----- Mihir Mukherjee, son of Late Kiraon Chandra Mukherjee, proprietor of M/s. Mihir Enterprises, resident of Binod Nagar More, Hirapur, Chiragora, P.O., P.S. Dhanbad, District-Dhanbad. .......... Petitioner. -Versus- 1. Union of India, through Chairman, Central Board of Indirect Taxes, Department of Revenue, Ministry of Finance, North Block, P.O. North Block, P.S. North Block New, District-New Delhi. 2. The Principal Chief Commissioner of CGST, Jharkhand, Central Revenue Building, 5A, Main Road, P.O. Ranchi, P.S. Chutia, District-Ranchi. 3. Assistant Commissioner of CGST and Central Excise, Division-II, Bokaro, Stadium Road, P.O. Sector-IV, P.S. Bokaro Sector 1 Bokaro Steel City, Bokaro. 4. Assistant Commissioner of CGST and Central Excise, North Division, Dhanbad, Jharkhand. 5. Superintendent of CGST and Central Excise, North Division, Dhanbad, Jharkhand. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Rajesh Kr. Kapardar, Advocate [Through V.C.] For the CGST : Mr. P.A.S. Pati, Advocate Mr. Anurag Vijay, Advocate ----- Order No.02 Date: 19.11.2025 1. The petitioner has not only an alternate but an efficacious remedy by approaching the appellate authority under Section 107 of the CGST Act, 2017, no exceptional circumstance is made out for entertaining this instant petition. 2. Consequently, the same is dismissed, reserving liberty to the petitioner to approach the competent authority. 2025:JHHC:34488-DB 2 3. The period spent before this Court from 18th December, 2024 till today shall be excluded while calculating limitation before the competent appellate authority. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) 19th November, 2025 Sanjay/Rohit Uploaded on 20.11.2025