2026:JHHC:25458-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 6112 of 2026 M/s Asha Enterprises, a proprietorship, having its address at Brahman Tola, Chandaha Batbinor, P.O.-Batbinor, P.S.-Siyaljori, District-Bokaro; through its proprietor Sri Debasish Acharjee, aged about 31 years, son of Sri Tapan Acharjee, resident of Brahman Tola, Chandaha Batbinor, P.O.-Batbinor, P.S.-Siyaljori, District-Bokaro. ... Petitioner Versus 1. Principal Commissioner, Central Goods and Service Tax & Central Excise, Government of India, Ministry of Revenue, having its office at Revenue Building, Main Road, P.O.-G.P.O., P.S.-Chutia, District-Ranchi; 2. Joint Commissioner (Appeals), Central Goods and Service Tax & Central Excise, Government of India, Ministry of Revenue, having its office at office of the Commissioner (Appeals), Central Goods and Service Tax & Central Excise, 2nd & 3rd Floor, Grand Emerald, Ashok Nagar, P.O.-Doranda, P.S.-Arogra, District- Ranchi; 3. Superintendent, Central Goods and Service Tax & Central Excise, Government of India, Ministry of Revenue, having its office at Chas-I Range, Bokaro Division, Stadium Road, Sector- IV, Bokaro Steel City, P.O. & P.S.-Sector-IV, District-Bokaro. ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN --------- For the Petitioner: Mr. Rohit Ranjan Sinha, Advocate Miss Chanchal Verma, Advocate. Mr. Kunal Kishore, Advocate. Miss Muskan Kumari, Advocate. For the Respondents: Mr. Amit Kumar, Advocate. --------- 02/Dated: 24.08.2026 2026:JHHC:25458-DB 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. In view of the certain decided cases, the learned counsel for the parties agree that this petition will be disposed of by the following agreed order: - (a) Within two weeks from today, the petitioner will file returns, if necessary in physical form for the assessment year 2022-2023; (b) Upon filing of such returns, the concerned respondent will assess the same and determine the amounts/penalty/interest payable and communicate the same to the petitioner within four weeks of the receipt of the returns. (c) The petitioner will pay the assessed amount/penalty/interest within two weeks of such communication/demand. (d) Upon payment of the determined amount, penalty, or interest, the respondent will restore the petitioner’s GST registration within a maximum period of two weeks. 4. The petition and the rule therein are disposed of in the above terms without any order for costs. 2026:JHHC:25458-DB 5. All concerned to act on an authenticated copy of this order. 6. Interlocutory applications, if any, will not survive and are disposed of. (M. S. Sonak, C.J.) (Deepak Roshan, J.) 24.08.2026 N.A.F.R. APK/Amar Uploaded on 25.08.2026