(2026: JHHC:26286-DB) 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 6678 of 2026 Mahadeolal Nathmal, having its office and place of business at 1ª Floor, AC-2, Flat No. B. Adarsh Housing Society, Telco Town, Jamshedpur, East Singhbhum, Jharkhand 831004101, through its partner Shri Harish Himatsingka son of late Santosh Kumar Himatsingka, aged about 69 years, residing at19A Mandeville Garden, P.O & P.S. Ballygunge, District Kolkata, West Bengal 700 019, Partner of the Petitioner Firm. ... …. Petitioner Versus 1. The Union of India through the Revenue Secretary, Department of Revenue, Ministry of Finance, Government of India, P.O & P.S North Block, New Delhi 110001 2. The State of Jharkhand, service through Chief Secretary, Government of Jharkhand P.O & P.S - Dhurwa, District – Ranchi 3. The Principal Commissioner of CGST & CX, Ranchi, Grand Emerald Building, 2/3rd floor, Ashoke Nagar, P.O & P.S - Argora, District - Ranchi 83400 4. The Joint Commissioner of CGST & CX (Appeals), Ranchi, Grand Emerald Building. 2/3rd floor, Ashoke Nagar, P.O & P.S- Argora, District Ranchi 834002 5. The Assistant Commissioner, Goods & Service Tax and Central Excise, Division II Jamshedpur, Outer Circle Road, Bistupur, P.O & P.S-Bistupur, Jamshedpur 831001 6. The Superintendent, CGST &CX, Telco South Range Jamshedpur, 1st Floor, TELCO CO-OPERATIVE Bank, P.O-Telco works, PS- Teko, TELCO, Jamshedpur 831004 …. …. Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr Tarun Kumar Chatterjee, Advocate (Through V.C.) Mr Ravi Kumar Pandey, Advocate For the Resp.-UoI: Mr Prashant Vidyarthy, Sr. Panel Counsel Mr Romit Kumar, Advocate For the Resp.-State: Mr Sahbaj Akhtar, A.C to A.A.G-III For the Resp.-CGST: Mr P.A.S. Pati, Advocate Ms Vishnavi Kaushik, Advocate --------- 02 / Dated: 01.09.2026 (2026: JHHC:26286-DB) 2 1. Mr Tarun Chatterjee, learned counsel for the petitioner, on instructions, seeks leave to withdraw this petition with liberty to challenge the impugned order by filing an appeal. He states that such appeal, if permitted, will be filed within two weeks from today after complying with all prescribed formalities. 2. Considering that the petitioner was bonafidely pursuing this matter, we grant the petitioner leave to withdraw this petition with liberty to appeal the impugned order before the Appellate Authority. If the appeal is indeed filed within three weeks from today after complying with the legal formalities, then, we direct the Appellate Authority i.e., the Tribunal to decide the appeal in accordance with law without adverting to the issue of limitation in filing the appeal before the Tribunal. 3. All contentions of all parties are left open. 4. The petition is disposed of with liberty in the above terms and no order for costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) September 01, 2026 N.A.F.R. Ranjeet/R.Kr./Cp.2 Uploaded on 02.09.2026