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2026 DAILYLAW 14666 (JHR)

M/S KAMLA SINGH PROPRIETOR OF KAMLA SINGH v. THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE

WPC/6518/2023 · 2026-02-17

Rajesh Shankar

body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

( 2026: JHHC: 4412-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 6518 of 2023 M/s Kamla Singh, Proprietor of Kamla Singh, aged about 58 years, son of Late Nageshwar Singh, resident of 186 Dakra, P.O.- Dakra, P.S. Khalari, District Ranchi --- --- Petitioner Versus 1. The Commissioner, Central Goods & Service Tax and Central Excise, Central Revenue Building, 5A, Main Road, Ranchi, P.O. G.P.O, P.S. Kotwali, District Ranchi 2. The Deputy Commissioner, Central Goods & Service Tax and CX, North Division, Central Revenue Building, 5A, Main Road, Ranchi, P.O. G.P.O, P.S. Kotwali, District Ranchi --- --- Respondents --- CORAM: Hon’ble The Chief Justice Hon’ble Mr. Justice Rajesh Shankar --- For the Petitioner: Mr. Anil Kumar Sinha, Advocate Ms. Nanda Kumari, Advocate For the CGST: Mr. Amit Kumar, Advocate --- 05 / 17.02.2026 1. Ms. Nanda Kumari, learned counsel on instruction from Mr. Anil Kumar Sinha and the petitioner, seeks leave to withdraw this petition. 2. Leave is granted. 3. This petition is disposed of as withdrawn. No cost(s). 4. Interim applications, if any, do not survive and are disposed of. (M.S. Sonak, C.J) (Rajesh Shankar, J) February, 17 2026 Ranjeet/R. Kr. Uploaded on 17-02-2026