( 2026:JHHC:6054-DB ) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1314 of 2026 M/s. Auto Profiles Limited, (a company registered under the provisions of the Companies Act, 1956/2013), having its principal place of business at Plot No. C33, 34, 35, C36P, C37, C49 and NS-1P, 4th Phase Adityapur Industrial Area, Phase-3 Seraikela Kharsawan, (Jharkhand), through its Authorised Signatory, namely, Sanjay Kumar, aged about 57 years, son of Rajendra Prasad, resident of Near Vani Vidya Mandir School, P.O. & P.S.- Gamharia, Thana- Gamharia, District- Seraikela-Kharsawan, Jamshedpur. …. Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Government of India, having its office at Secretariat Building, North Block, P.O. Secretariat North, P.S. North Venue, District- New Delhi -110001. 2. Principal Commissioner, CGST & Central Excise, Jamshedpur Commissionerate, having its office at Outer Circle Road, Jamshedpur, P.O. & P.S. Bistupur, District- East Singhbhum, PIN -831001. 3. Additional Commissioner (Appeals), CGST & Central Excise, Ranchi Zone, Office of the Commissioner (Appeals), having its office at 2nd & 3rd Floor, Grand Emerald Building, Ashok Nagar, Jharkhand-834002. 4. Assistant Commissioner, GST & Central Excise, Division-III, GST Bhawan having its office at Outer Circle Road, Jamshedpur, P.O. & P.S. Bistupur, Jharkhand - 831001. 5. Deputy Commissioner, GST & Central Excise, Division-III, GST Bhawan, having its office at Outer Circle Road, Jamshedpur, P.O. & P.S. Bistupur, Jharkhand - 831001. 6. Superintendent, GST & central Excise, Adityapur-V, Range, having its office on the 3rd floor, GST Bhawan, Outer Circle Road, Jamshedpur, P.O. & P.S. Bistupur, Jharkhand - 831001. …. Respondents ------ CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ------ For the Petitioner : Mr. Sumeet Gadodia, Advocate Mr. Ranjeet Kushwaha, Advocate Ms. Shruti Shekhar, Advocate Ms. Sanya Kumari, Advocate Ms. Nidhi Lall, Advocate For the Respondent No.1 : Mr. Prabhat Kumar Sinha, CGC For the Respondent Nos. 2 to 6:Mr. P.A.S. Pati, Sr. SC Mr. Anurag Vijay, Jr. SC Mr. Vishwajeet Singh, Advocate ----- Order No. 02 Dated : 09.03.2026 1. Heard the learned counsel for the parties. 2. The order, which is challenged in this petition, is appealable. However, learned counsel for the petitioner submits that since the GST Appellate Tribunal was not functional in Jharkhand, this petition was instituted. There are averments to this effect in paragraph-29 of the petition. 3. For the present, the GST Appellate Tribunal is accepting filing of appeals. This is in contemplation of it being functional shortly. 4. Accordingly, we see no reason to entertain the present petition, as the petitioner has now an alternate and efficacious remedy. In similar circumstances, now some of the petitioners have withdrawn their petitions with liberty to pursue the remedy of appeal. 5. Accordingly, we dispose of this petition with liberty to the petitioner to avail of the alternate remedy of appeal before the Tribunal. If the petitioner institutes an appeal within four weeks from today, then, the period spent in prosecuting this petition may be excluded for determining the limitation period. 6. All contentions of all parties on merits are left explicitly open for the Tribunal to determine in the first instance. 7. This petition is disposed of, with liberty in the above terms. No costs. 8. All concerned should act on an authenticated copy of this order. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) March 09, 2026 Ranjeet / R.Kr. Uploaded on 09.03.2026