Neutral Citation No. 2026:JHHC:16201-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 3674 of 2026 M/s Rishav Enterprises through its Proprietor Smt. Rakhi Agarwal, age about 39 years, registered Office at H. No. 148, Sakchi Market, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. ... Petitioner Versus 1. Union of India through Secretary, Ministry of Finance, Office at Kartavya Bhawan, 01 Janpath, P.O. New Delhi, P.S. New Delhi, New Delhi – 110001. 2. Commissioner, Central GST & Central Excise, Jamshedpur, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 3. Joint Commissioner (Appeal), CGST and Central Excise (Appeal), Office at Grand Emerald (2nd and 3rd Floor) Ashok Nagar Main Road, P.O. Ashok Nagar, P.S. Argora, Ranchi 834001, District Ranchi. 4. Superintendent, CGST & CX, Range -Sakchi South, Division -V, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr Jitendra Kumar, Advocate Mr Manoj Kumar, Advocate For the Respondents: Mr Radha Krishan Gupta, C.G.C. --------- 02/Dated: 08.06.2026 1. Heard learned counsel for the parties. 2. Since, the order impugned in this petition, can be appealed before the GST Tribunal, learned counsel for the petitioner, based on instructions, seeks leave to withdraw this petition with liberty to appeal the impugned order before the Tribunal. 3. Leave is granted with liberty as prayed for. 4. All contentions of all parties are left open to be decided by the Tribunal in accordance with law. 5. The petition is disposed of with liberty in the above terms. No costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) June 08, 2026 N.A.F.R. Manoj/ Sharda/Cp.2 Uploaded on 08.06.2026