2026:JHHC:21321-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI T.A. No. 11 of 2019 With T.A. No. 12 of 2019 With T.A. No. 13 of 2019 Commissioner of Central G.S.T. & Central Excise, Jamshedpur, East Singhbhum ….. Appellant Versus 1. M/s TISCO Growth Shop, TGS Complex, Gamharia, Jamshedpur, Seraikela-Kharsawan 2. M/s Nilanchal Iron & Power Ltd., Ratanpur, Kandra, Jamshedpur, Seraikela-Kharsawan 3. Sri R.K. Agarwal, C/O M/s Nilanchal Iron & Power Ltd., Ratanpur, Kandra, Jamshedpur, Seraikela-Kharsawan ….. Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Appellant: Mr. Amit Kumar, Sr. S.C.(CGST) For the Respondents: Mr. Sumeet Gadodia, Advocate Ms. Shruti Shekhar, Advocate Ms. Nidhi Lall, Advocate ----- 11/20.07.2026 1. Heard learned counsel for the parties. 2. By three separate interlocutory applications i.e., I.A. Nos. 664 of 2025, 665 of 2025 and 666 of 2025 respectively, the appellant wishes to withdraw these tax appeals on the ground of low tax effect. 3. I.A. Nos. 664 of 2025, 665 of 2025 and 666 of 2025 are allowed. 4. Consequently, these appeals are disposed of as withdrawn leaving the question of law, if any, raised therein open. (M. S. SONAK, C.J.) (RAJESH SHANKAR, J.) 20.07.2026 Satish/Vikas/