2025:JHHC:27434-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.4896 of 2025 ----- M/s Mangalam Jeeval Construction Pvt. Ltd. through its Director Deepak Kumar Mangalam, s/o Ramlakhan Ram, office at 12N, Road No.5, Circuit House area Bistupur, Jamshedpur, PIN 831001, P.O. & P.S. Bistupur, District East Singhbhum, Jharkhand. .......... Petitioner. -Versus- 1. Union of India. 2. The Secretary, Department of Revenue, Ministry of Finance, Government of India, Room No.128, North Block, New Delhi. 3. The Chief Commissioner, Central Goods and Services Tax & C Ex. Ranchi Zone, Central Revenue Building (Annexe), Bir Chand Patel Path, P.O. & P.S. Patna-800001. 4. The Commissioner, Central Goods and Services Tax & C Ex. Outer Circle Road, P.O. & P.S. Bistupur Road Jamshedpur, Jharkhand. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Krishna Kumar, Advocate For the CGST : Mr. P.S.A. Pati, Advocate ----- Order No.02 Date: 10.09.2025 1. Heard. 2. The petitioner has not only an efficacious but an alternate remedy of filing an appeal under Section 107 (1) of the Central Goods and Services Tax Act, 2017 against the impugned order dated 31st May, 2024. Therefore, we see no reason to entertain this writ petition. 3. Consequently, we find this writ petition to be not maintainable and the same is dismissed as not maintainable. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) Sanjay/Rohit