IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 958 of 2023 ----- M/s. Shah Brothers, a Partnership Firm, having its office at Sadar Bazar, P.O. & P.S. Chaibasa, District-West Singhbhum, PIN 833201, (Jharkhand), through its Partner namely, Shyam Sunder Shah, aged about 68 years, son of Late Dwarka Das Shah, resident of Shree Sadan, European Quarters, P.O. & P.S. Chaibasa, District-West Singbhum, PIN 833201, (Jharkhand). … … Petitioner Versus 1. The State of Jharkhand, through the Secretary, Department of State Tax, having its office at Jharkhand Mantralaya, (Project Building), P.O.-Dhurwa, P.S. Jagarnathpur, District-Ranchi (Jharkhand), PIN-834004. 2. Deputy Commissioner of State Tax, Chaibasa Circle, Chaibasa, P.O. and P.S. Chaibasa, District-West Singbbhum, (Jharkhand). … … Respondents ------- CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK ROSHAN ------- For the Petitioner : Mr. Ranjeet Kushwaha, Adv For the Respondents : Mr. Aditya Kumar, A.C. to Sr. S.C.-I ------ 05/24.3.2025 Counsel for the petitioner seeks to withdraw the writ petition in view of the insertion of Sub-Section (5) of Section 16 of the CGST Act, 2017 vide Finance Act, 2024. 2. Permission as sought for is granted. Therefore, the writ petition is dismissed as withdrawn. (M.S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) Fahim/Amardeep