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2026 DAILYLAW 28265 (JHR)

M/S IDEAL PHARMA, THROUGH ITS PROPRIETOR MANISH KUMAR v. THE UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE

WPC/7867/2026 · 2026-10-06

Manoj Prasad

body2026

Judgment text

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2026:JHHC:29971-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 7867 of 2026 M/s Ideal Pharma, having its place of business at E-01, 1st Floor, Landmark Tower, Thakur Bari Road, Sakchi, Jamshedpur, P.O + P.S-Sakchi, District- East Singhbhum, having GSTIN- 20AHAPKS865A1ZY, through its Proprietor Manish Kumar, Son of Surendra Kumar Singh, Resident of E-01, 1st Floor, Landmark Tower, Thakur Bari Road, Sakchi, Jamshedpur, P.O + P.S - Sakchi, District- East Singhbhum (Jharkhand).... Petitioner Versus 1. The Union of India through the Secretary, Ministry of Finance, Department of Revenue, Government of India, New Delhi, having office at North Block, Central Secretariat, P.O. - Central Secretariat, P.S.- Parliament Street, District - New Delhi 2. Central Board of Indirect Taxes and Customs through the Principal Commissioner, CGST & Central Excise, Jamshedpur Commissionerate, having office at Outer Circle Road, Bistupur, P.O + P.S- Bistupur, District- East Singhbhum (Jharkhand). 3. The Additional Commissioner (Appeal), CGST & Central Excise, having office at 2nd & 3rd Floor, Grand Emerald Building, Ashok Nagar, Ranchi, P.O- Ashok Nagar S.O, P.S- Argora, District- Ranchi (Jharkhand). 4. The Superintendent, CGST & Central Excise, Sakchi North Range, Division-V, Jamshedpur, having office at Jamshedpur Commissionerate, Central Excise Office, Outer Circle Road, Bistupur, P.O + P.S- Bistupur, District- East Singhbhum (Jharkhand). ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE MANOJ PRASAD --------- For the Petitioner: Mr Ashish Kumar Shekhar, Advocate For the Resp.-UOI: Mr. Prashant Pallav, A.S.G.I. For the Resp.-CGST: Mr. P.A.S. Pati, Advocate. Ms. Vaishnavi Kaushik, Advocate. Mr. Anurag Vijay, Advocate. --------- 02/Dated: 06.10.2026 1. Mr Ashish Kumar Shekhar, the learned counsel for the petitioner, based on instructions from the petitioner craves leave to withdraw this petition with liberty to appeal the 2026:JHHC:29971-DB Order-In-Appeal dated 31.12.2025 before the G.S.T. Appellate Tribunal. 2. Leave is granted with liberty as prayed for. 3. All contentions of all parties are left open to be decided by the Tribunal in accordance with law. We note that this petition was filed on 23.05.2026 and has remained pending till date. Accordingly, this period may be considered by the Tribunal, should the petitioner indeed file an appeal within four weeks from today and seeks condonation of delay. 4. This petition is disposed of as withdrawn with liberty in the above terms and no costs. 5. Interlocutory applications, if any, will not survive and are disposed of. (M. S. Sonak, C.J.) (Manoj Prasad, J.) 06.10.2026 N.A.F.R. APK/VK Uploaded on 08.10.2026