2026:JHHC:14792-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No.3414 of 2026 ----- M/s. Shree Bhole Alloys Private Limited, a company incorporated under the provisions of the Companies Act, 2013, having its principal place of business at Phase 4/C-1 P 3, Industrial Area, Balidih, P.O. & P.S. Balidih, Bokaro, through one of its Directors, Shri Rakesh Kumar Singh, son of Sri Satyanand Singh, Plot No.95, Lohanchal Colony, Bokaro Steel City, P.O. & P.S. Bokaro, District-Bokaro. .......... Petitioner. -Versus- 1. The Commissioner (Appeals), Central Goods and Services Tax & Central Excise, having its office at 2nd and 3rd Floor, Grand Emerald Building, Ashok Nagar, P.O.- GPO & P.S. Kotwali, District- Ranch-834002 (Jharkhand). 2. The Joint Commissioner (Appeals), Central Goods and Services Tax & Central Excise, having its office at 2nd and 3rd Floor, Grand Emerald Building, Ashok Nagar, P.O. GPO & P.S. Kotwali, District Ranchi- 834002 (Jharkhand). 3. The Assistant Commissioner, Central Goods and Services Tax & Central Excise, Division-II, having its office at Stadium Road, B.S. City, P.O. & P.S. Bokaro, District-Bokaro. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Shubham Choudhary, Advocate For the Respondents: Mr. Amit Kumar, Sr. S.C. (GST) ----- Order No.02 Date: 14.05.2026 1. Learned counsel for the petitioner, on instructions, seeks leave to withdraw this petition with liberty to avail of the alternate remedy before the Tribunal. 2. Accordingly, leave is granted and this petition is disposed of with liberty as prayed for. 3. All contentions of all parties on merits are left open to be decided by the Tribunal at the first instance. No costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) 14th May, 2026 Sanjay/Rohit Uploaded on 15.05.2026