2026:JHHC:22640-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 2521 of 2025 M/s. Life Insurance Corporation of India, having its office at Jeevan Prakash Building, Second Floor, Finance & Accounts Department, Main Road, Bistupur, Jamshedpur, through its Divisional Manager namely, Lalan Rajak, S/o Late Kailash Rajak, R/o C-1/8 Gautam Apartment, Kadma, PO & PS-Kadma, Jamshedpur, East Singhbhum ... … Petitioner Versus 1. The Union of India, through the Commissioner of Central Goods and Services Tax and Central Excise, Jamshedpur, having its office at Outer Circular Road, Bistupur, Jamshedpur 2. The Commissioner (Appeal), Central Goods and Services Tax and Central Excise, having its office at 2nd & 3rd Floor, Grand Emerald, Ashok Nagar, Main Road, PO & PS-Argora, Ranchi 3. The Additional Commissioner, Central Goods and Services Tax and Central Excise, Jamshedpur, having its office at Outer Circular Road, Bistupur, Jamshedpur ... … Respondents ----- CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Sumeet Gadodia, Advocate Mr. Prabhat Kumar Sinha, Advocate Mr. Ranjeet Kushwaha, Advocate For the Respondents : Mr. P.A.S. Pati, Advocate Ms. Vaishnavi Kaushik, Advocate ----- Order No. 03 Dated: 30.07.2026 1. Mr. Ranjeet Kushwaha, the learned counsel for the petitioner, based on instructions from the petitioner, seeks leave to withdraw this petition with liberty to appeal the impugned order before the GST Appellate Tribunal. 2. Mr. Kushwaha states that such appeal will be filed within 30 days from today by complying with all prescribed legal formalities. He submits that some directions may be issued to the Tribunal to decide this appeal on merits because the 2026:JHHC:22640-DB 2 petitioner was bona fide pursuing this petition before this Court. 3. Accordingly, we grant leave to the petitioner to withdraw this petition with liberty to institute appeal against the impugned order before the Tribunal. If the appeal is instituted within 30 days from today after complying with all legal formalities, including that of pre-deposit etc., then, the Tribunal is directed to decide this appeal on merits without adverting to the issue of limitation. This is because this petition was filed on 01.05.2025 and has remained pending from the said date onwards. 4. This petition is disposed of as withdrawn with liberty in the above terms and no costs. 5. The interim order that was operating in this matter will no longer survive and is hereby vacated. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) July 30, 2026 Manish/Ritesh Uploaded on 31.07.2026