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2026 DAILYLAW 26936 (JHR)

M/S CALCUTTA CARBIDE PRIVATE LIMITED THROUGH ITS ONE OF THE DIRECTOR NAMELY OM PRAKASH BAJAJ v. THE UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPTT OF REVENUE

WPC/6787/2022 · 2026-09-28

Manoj Prasad

body2026

Judgment text

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Neutral Citation No. 2026:JHHC:29018-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 6787 of 2022 M/s. Calcutta Carbide Private Limited, a body incorporated under the Companies Act, 1956, as amended, having its Office at Rauta Marsr, Ramgarh, Jharkhand- 829 177, through its one of the director namely Om Prakash Bajaj, Son of late Babulal Bajaj, age about 58 years, resident of Abhyuday Apartment, flat no. 102, Navin Mitra Road, Lalpur, P.O. and P.S.- Lalpur, District- Ranchi, Jharkhand. ….. Petitioner Versus 1. The Union of India, through the Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, P.O and P.S. Central Delhi, New Delhi 2. The Joint Commissioner (Appeals), CGST & Central Excise, Grand Emerald, (2nd & 3rd Floor), Ashok Nagar Main Road, P.O. and P.S.- Argora, District- Ranchi-834 002; 3. The Deputy Commissioner, Central Goods and Service Tax & CX, Ramgarh Division, Ramgarh, having its office at 1st and 2nd Floor, Trinity Commercial, Old N.H-33, Marar, P.O.-Marar and P.S.- Ramgarh, District:-Ramgarh-829117, Jharkhand. 4. Deputy Director, Directorate General of GST Intelligence, Regional Unit, Jamshedpur, having its office at 2nd Floor, Shaurya Trade Centre, 159, Dhalbhum Road, P.O. and P.S.- Sakchi, District:-Jamshedpur, East Singhbhum. ………. Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE MANOJ PRASAD --------- For the Petitioner: Ms Amrita Sinha, Advocate For the Respondents: Mr Amit Kumar, Sr. S.C. (CGST) --------- 09/Dated: 28.09.2026 Per M. S. Sonak, C.J. 1. Ms Amrita Sinha, the learned counsel for the petitioner, on instructions, seeks leave to withdraw this petition with liberty to avail of alternate remedy. 2. Leave is granted with the liberty as prayed for and the writ petition is disposed of as withdrawn. No costs. 3. All contentions of all parties are however left open. (M. S. Sonak, C.J.) (Manoj Prasad, J.) September 28, 2026 N.A.F.R./ M. Kr. Uploaded on 28.09.2026