(2026: JHHC: 9361-DB) 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 2099 of 2026 M/s Commercial Roadways, through its Proprietor Anil Kumar, aged about 46 years, son of Late Arjun Sah, R/o Block-1 (554), Khutadih, Sonari, Town Jamshedpur, P.O. Sonari, P.S. Sonari, District East Singhbhum … … ... Petitioner Versus 1. Principal Commissioner, Central Goods & Service Tax and Central Excise, having his office at Central Revenue Building, 5A, Main Road, Mahatma Gandhi Road, P.O. Doranda, P.S. Chutia, District Ranchi 2. Commissioner (Appeals), CGST & Central C. Ex., 2nd and 3rd, Grand Emerald Building, Ashok Nagar, P.O. Ashok Nagar, P.S. Ashok Nagar, District Ranchi 3. Assistant Commissioner, Central Goods & Service Tax and Central Excise, Division-V, Jamshedpur, Outer Circle Road, Bistupur, P.S. Bistupur, P.O. Bistupur, Town Jamshedpur, Jharkhand … … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr Vikas Pandey, Advocate For the Respondents: Mr P.A.S. Pati, Sr. S.C. Mr Anurag Vijay, Jr. S.C Mr Vishwajeet Singh, Advocate --------- Order No. 02/Dated: 02.04.2026 1. Heard learned counsel for the petitioner. 2. The learned counsel, on instructions, craves leave to withdraw this writ petition with liberty to appeal the impugned order. He states that this petition was filed within the limitation period prescribed for filing an appeal. He also states that the petitioner was bona fide pursing this petition. Accordingly, he prays that some orders may be made so that the petitioner’s appeal is heard on merits. 3. The learned counsel for the petitioner, again, on instructions, states that if leave is granted, the appeal will be positively filed within (2026: JHHC: 9361-DB) 2 eight weeks from today by complying with all legal requirements including that of pre-deposit. 4. If the appeal is indeed filed within eight weeks from today complying with all legal requirements, including the requirement of pre-deposit, we direct that the appellate authority should decide such appeal on merits without adverting to the issue of limitation. This is because petitioner had instituted this petition within the prescribed period of limitation and was pursuing this petition bona fide. 5. All contentions of all parties on merits are however left open. 6. This petition is disposed of in the above terms without any order for costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) April 02, 2026 Ranjeet/R.Kr./Cp.2 Uploaded on 06.04.2026