2026:JHHC:6999-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 3792 of 2025 Veer Kunwar Singh Steel Pvt. Ltd., Bokaro, through its Director, Mr. Avinash Kumar Singh ….. Petitioner Versus 1. Union of India, through its Principal Commissioner, Central Goods & Services Tax and Central Excise, Ranchi 2. Additional Commissioner, Central Goods & Services Tax, Ranchi 3. Additional Commissioner (Preventive), Central Goods & Services Tax, Ranchi 4. Deputy Commissioner (Preventive), Central Goods & Services Tax, Ranchi ….. Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Mrs. Amrita Sinha, Advocate For the Res.-CGST: Mr. P.A.S. Pati, Advocate ----- 05/16.03.2026 1. Heard learned counsel for the parties. 2. Learned counsel for the petitioner, after arguing the matter for some time, on instructions, seeks leave to withdraw this writ petition with liberty to the petitioner to challenge the impugned adjudication order dated 06.01.2025 before the appellate authority. 3. Learned counsel for the petitioner points out that the petitioner will file an application seeking condonation of delay relying upon a decision of the Hon’ble Calcutta High Court rendered in the case of Ashok Ghosh v. State of West Bengal & Others reported in (2025) SCC OnLine Cal. 8646 to contend that in the given case, the appellate authority has sufficient power to condone the delay. 4. If any application is filed for condonation of delay, we are sure that the same will be considered and disposed of in accordance with law by the appellate authority. For the present, we offer no comment on this issue. 2026:JHHC:6999-DB 2 5. Accordingly, we dispose of this writ petition as withdrawn with the liberty in the above terms. 6. No costs. (M. S. Sonak, C.J.) (RAJESH SHANKAR, J.) 16.03.2026 Satish/Vikas/