2026:JHHC:14354-DB -1- IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 2985 of 2026 Suman Dey, Aged about 41 years, Son of Sri Uttam Kumar Dey, Resident of Kartik Nagar, Kharangajhar, P.O. TELCO, P.S. TELCO, Town Jamshedpur, District East Singhbhum-831 004. … … … Petitioner Versus 1. Commissioner, Jharkhand Goods and Service Tax (JGST), Jharkhand, Ranchi, having its Office at Excise Building, Kanke Road, P.O. Ranchi University, P.S. Gonda, District Ranchi. 2. Joint Commissioner, Jharkhand Goods and Service Tax (JGST), Urban Circle, Jamshedpur, having his Office at Bistupur, P.O. Bistupur, P.S. Bistupur, Town Jamshedpur, District East Singhbhum. 3. State Tax Officer, Jharkhand Goods and Service Tax (JGST), Urban Circle, Jamshedpur, having his Office at Bistupur, P.O. Bistupur, P.S. Bistupur, Town Jamshedpur, District East Singhbhum. .... .... … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. Vikas Pandey, Advocate For the State: Mr. Abhijeet Anand, A.C. to Sr. S.C.-I --------- 02/Dated: 12.05.2026 1. Heard the learned counsel for the parties. 2. This petition challenges order for cancellation of the petitioner’s registration made on 10.02.2026 and notice dated NIL (Annexure-6) giving the petitioner an opportunity to file submission against the ascertainment of dues or pay the amount demanded. The notice states that in case of failure, a show cause notice will be issued under Section 73 and 74 of the JGST Act, 2017. 3. Mr. Abhijeet Anand, learned A.C. to Sr. S.C.-I for the respondents states that the order for cancellation of the petitioner’s registration dated 10.02.2026 has already been revoked pursuant to the petitioner filling a 2026:JHHC:14354-DB -2- response. Accordingly, the prayer for quashing the order of cancellation dated 10.02.2026 stands worked out and no longer survives. 4. Insofar as the notice at Annexure-6 is concerned, learned counsel for the petitioner states that the petitioner will file a response by raising all permissible objections. In any event, if show cause notices are issued under Sections 73 and 74 of the JGST Act, the petitioner will respond to the same by raising all permissible defences. 5. With the liberty in the above terms, this petition is disposed of. All contentions of all parties regarding the demands of dues are left open. No costs. Pending Interlocutory Applications, if any, do not survive and are disposed of. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) May 12, 2026 N.A.F.R. APK/VK Uploaded on 13.05.2026