(2026: JHHC:25611-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 6410 of 2026 Narayan Chandra Sarkar, Son of Late Gajendranath Sarkar, aged about 63 years, Resident of Flat No-1/B, Gargi Binoy Abason, Durga Mandir Road, Hirapur, P.O. & P.S. Hirapur, District Dhanbad, Jharkhand - 826001--- --- 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, Ranchi - 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, District: Ranchi 834002. 4. The Assistant Commissioner, Central Goods & Service Tax and Central Excise, South Division, 9th Floor, Ozone Centre, P.O & P.S: Dhanbad, District: Dhanbad - 828106. --- --- Respondents --- CORAM: Hon’ble The Chief Justice Hon’ble Mr. Justice Deepak Roshan --- For the Petitioner: Mr Rahul Anand, Advocate For the Resp.-UoI: Mr Parth Jalan, A.C to A.S.G.I --- 02/ 25.08.2026 1. Mr Rahul Anand, learned counsel for the petitioner, on instruction, seeks leave to withdraw this petition with liberty to avail of the alternate remedy provided under the law. 2. Leave is granted with liberty as prayed for. 3. All contentions of all parties are however left open. 4. This petition is disposed of with liberty in the above terms and without costs. (M.S. Sonak, C.J) (Deepak Roshan, J) August 25, 2026 Ranjeet/R. Kr./Cp-2 NAFR Uploaded on 27.08.2026