( 2026:JHHC:12283-DB ) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 2119 of 2026 M/s V.S. Enterprises through its Proprietor, Shri Sunil Kumar Verma, S/o Late Satyanarayan Prasad, aged about 65 years, having office at C-15, 4th Phase, Industrial Area, Jamshedpur, P.O. & P.S.-Adityapur, District-Seraikela Kharsawan, Jharkhand-831013. ….. …. Petitioner Versus 1. Union of India through the Commissioner, Central Board of Indirect Taxes & Customs, Ministry of Finance, of Revenue, North Block, Central Department Secretariate, P.O.-New Delhi GPO, P.S.-Parliament Street, New Delhi-110001. 2. The Commissioner of Central Goods & Services Tax & Central Excise, Jharkhand, GST Bhawan, Bistupur, P.Ο. & P.S.-Bistupur, Jamshedpur, District-East Singhbhum, Jharkhand. 3. The Superintendent, Adityapur-V Range, Division-III, Jamshedpur, Central GST & Central Excise, Room No. 407, 3rd Floor, GST Bhawan, Bistupur, P.O. & P.S.-Bistupur, Jamshedpur, District-East Singhbhum, Jharkhand. 4. The State of Jharkhand through the Secretary-cum-Commissioner, Department of Commercial Taxes, Jharkhand, 3rd Floor, Project Bhawan, P.O. & P.S.-Dhurwa, District-Ranchi, Jharkhand. 5. The Assistant Commissioner, Division-III, CGST & CX, Jamshedpur, 2nd Floor, GST Bhawan, Bistupur, P.O. & P.S.-Bistupur, Jamshedpur, District- East Singhbhum, Jharkhand. … ... Respondents ------ CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ------ For the Petitioner : Mr A.K. Rashidi, Advocate Mr Afaque Rashidi, Advocate For the Resp. No.1 : Mr Prashant Pallav, ASGI For the Resp-CGST : Mr P.S.A. Pati, Advocate For the Resp-No. 4 : Mr Ashutosh Anand, AAG-III ----- 2 /Dated: 27.04.2026 1. Learned counsel for the petitioner seeks leave to withdraw this petition to avail of alternate remedies, as may be permissible under the law. 2. Leave is granted with liberty, as prayed for. All contentions of all parties are, however, left open. 3. This petition along with I.A. No.5989 of 2026 are disposed of with liberty in the above terms. No costs. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) April 27, 2026 Ranjeet / R.Kr. / uploaded on 28.4.2026