( 2026:JHHC:14570-DB ) 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(C) No. 3153 of 2026 M/s Shree Baba Baidyanath Construction through its Proprietor, Rajeev Kumar Singh aged about 44 years, S/o Jitendra Deo Singh, R/o House No. 852/2, Ward No. 4, Rani Kothi, Willams' Town, P.O and P.S Deoghar, Dist- Deghar. ….. ….. Petitioner Versus 1. The Principal Commissioner, Central Goods and Services Tax and Cx, Central Revenue Building, 5A, Main Road, P.O GPO, P.S Hindpiri, Dist-Ranchi-834001. 2. The Additional Commissioner, Central Goods and Services Tax and Cx, Central Revenue Building, 5A, Main Road, P.O GPO, P.S Hindpiri, Dist- Ranchi-834001. ….. ….. Respondents ------ CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ------ For the Petitioner : Mr Rishu Ranjan, Advocate Mr Chiranjeev Bhadoria, Advocate For the Respondents : Mr P.A.S. Pati, Advocate ----- 02 /Dated: 13.05.2026 1. Heard the learned counsel for the parties. 2. Learned counsel for the petitioner seeks leave to withdraw this petition with liberty to appeal the impugned order, which he points out was made ex parte. 3. Learned counsel for the petitioner states that if leave is granted, appeal would be filed within four weeks from today after complying with all statutory procedures. He points out that the petitioner was bonafide pursuing this petition, which was filed after getting to know of the impugned order, which was made ex parte. 4. Considering the above circumstances, we grant the petitioner leave to withdraw this petition with liberty as prayed for. 5. If the appeal is indeed instituted within four weeks from today after complying with the prescribed statutory requirements, then, the Appellate Authority, must consider the appeal on merits without adverting to the issue ( 2026:JHHC:14570-DB ) 2 of limitation. However, all contentions of all parties on the merits of the matter are left open to be decided by the Appellate Authority in the first instance. 6. This petition is disposed of with liberty in the above terms. No costs. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) May 13, 2026 Ranjeet / R.Kr.