( 2026:JHHC:25594-DB ) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6389 of 2026 M/s Preeti Enterprises, through its proprietor Raghunath Mahato, Son of Late Thakur Prasad Mahto, aged about 62 years, Resident of Harina Basti, P.O & P.S: Nawagarh, District: Dhanbad, Jharkhand -828306. ….. …. Petitioner Versus 1. The Union of India, through the Secretary, Ministry of Finance, Department of Revenue, P.O & P.S: North Block, District: New Delhi 110001. 2. The Principal Commissioner, Central GST & Central Excise, Central Revenue Building, 5A, Mahatma Gandhi Main Rd, New Garden, Kanka P.O: GPO Ranchi, P.S: Kotwali, District: Ranchi, Jharkhand 834001. 3. The Joint Commissioner (Appeals), Central Goods & Service Tax and Central Excise, 2nd & 3rd Floor, Grand Emerald Building, P.O: Ashok Nagar, P.S Argora, Ranchi - 834002. 4. The Assistant Commissioner, Central Goods & Service Tax and Central Excise, South Division, 9th Floor, Ozone Centre, P.O & P.S: Dhanbad, Dhanbad - 828106. ….. …. Respondents ------ CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN ------ For the Petitioner : Mr Rahul Anand, Advocate For the Respondents : Ms Bakshi Vibha, Advocate ----- 02 /Dated: 25.08.2026 1. Mr Rahul Anand, the learned counsel for the petitioner, based on instructions, seeks leave to withdraw this petition with liberty to resort to the alternate remedy available under the law. 2. Leave is granted with liberty as prayed for. All contentions of all parties are left open. 3. This petition is disposed of with liberty in the above terms and no costs. (M.S. Sonak, C.J.) (Deepak Roshan, J.) August 25, 2026 Ranjeet / R.Kr. NAFR Uploaded on 27.08.2026