2026:JHHC:16868-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6466 of 2023 M/s. Bharat Coking Coal Ltd., having its registered office at Koyla Bhawan, Koyla Nagar, PO-Koyla Nagar, PS-Saraidhela, District- Dhanbad, through its H.O.D (Finance), Virender Sharma ... ... Petitioner Versus 1. The Commissioner of State Tax, State Tax Department, government of Jharkhand, Ranchi 2. The Deputy Commissioner of State Tax, State Tax Department, Urban Circle, Dhanbad ... … Respondents ----- CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioners : Mr. Deepak Kumar Sinha, Advocate Mr. Rajeev Agarwal, Advocate For the Respondents : Mr. Aditya Kumar, AC to Sr. SC-II ----- Order No. 10 Dated: 11.06.2026 1. Learned counsel for the petitioner, based on instructions from the petitioner, seeks leave to withdraw this petition with liberty to the petitioner to challenge the impugned order dated 23.12.2022 before the Goods and Services Tax Appellate Tribunal (GSTAT). 2. Learned counsel for the petitioner states that such appeal will now be filed within four weeks from today. If such appeal is indeed filed after complying with all the statutory requirements within 30 days from today, we direct the Tribunal to decide the appeal on merits without adverting to the issue of limitation. 3. The above direction is given because for a considerable period, there were some issues with regard to the 2026:JHHC:16868-DB 2 functioning of the Tribunal like vacancies etc. Further, the petitioner was bona fide pursuing this petition. 4. All contentions of all parties on merits are left open to be decided by the Tribunal. 5. The writ petition is disposed of as withdrawn with liberty in the above terms. No costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) June 11, 2026 Manish/Ritesh Uploaded on 12.06.2026