IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1315 of 2025 --- M/s. Secure Meters Limited, represented through Rajesh Golechha, aged about 56 Years, S/o M.C. Golechha, R/O 25 , Subhash Nagar, Udaipur, Rajasthan, P.O. - Shastri Circle, P.S. – Bhopalpura. ..Petitioner Versus 1) State of Jharkhand through Learned Commissioner of State Tax, having its office at Project Bhawan Building, P.O. - Dhurwa, P.S Jagannathpur, Dhurwa, District- Ranchi, Jharkhand. 2) The Joint Commissioner, Central Goods and Services Tax and Central Excise, Ranchi East Division, having its Office at Central Revenue Building, 5A, Mahatma Gandhi Main Road Ranchi , Jharkhand, P.O. – Ranchi GPO, P.S. Daily Market, District- Ranchi. ...Respondents --- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN --- For the Petitioner : M/s. Aakarsh Raj Srivastava, Pawan Sharma, Advocates For the Respondents : Mr. Piyush Chitresh, A.C to A.G --- 03/Dated:-24.03.2025 1. Admittedly, the First Appeal preferred by the petitioner has been dismissed by the First Appellate Authority on 15.04.2024 and there is no challenge to the said order nor is there a pleading in the writ petition affidavit that the said order was never served on the petitioner. Since the Primary Authority’s order which is challenged in the writ petition has merged in the appellate order and since the order of the Appellate Authority has not been challenged, relief cannot be granted to the petitioner in the writ petition. 2. Accordingly, the writ petition is dismissed. (M. S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) jk/vikas