( 2026:JHHC:9345-DB ) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 2035 of 2026 M/s Vikash Enterprises, a proprietorship firm, having its Office at H.No. 35, Lohiya Path, P.O.- Baridih, P.S.- Baridih, P.S.- Baridih, Town- Jamshedpur, District East Singhbhum-831 017, through its proprietor Badri Nath Sharma, Aged about 46 years, Son of Sri Bengali Prasad Sharma, Resident of H.No. 35, Lohiya Path, P.O. Baridih, P.S. Baridih, Town Jamshedpur, District East Singhbhum-831 017. …. …. Petitioner Versus 1. Commissioner, Central Goods & Service Tax, having his Office at Central Revenue Building, Main Toad, P.O. Hindpiri, P.S. Chutia, District Ranchi-834 001. 2. Commissioner (Appeals), CGST & Cex, having his Office at Grand Emerald, Ashok Nagar, P.O. Ashok Nagar, P.S. Argora, District Ranchi- 834 002. 3. Superintendent, CGST & Cex, Division-IV, Sidgora Range, P.O. Sidgora, P.S. Sidgora, Town Jamshedur, District East Singbhum. … ... Respondents ------ CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ------ For the Petitioner : Mr Deepak Kumar Prasad, Advocate Mr Deepak Kumar Sinha, Advocate Mr Dheeraj Kumar, Advocate For the Respondents : Mr P.S.A. Pati, Advocate ----- 02 /Dated: 02.04.2026 1. Learned counsel for the petitioner seeks leave to withdraw this petition with liberty to avail alternate remedy of appeal. 2. Leave is granted and this petition is disposed of as withdrawn with the liberty, as prayed for. 3. All contentions of all parties on merits are left open. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) April 02, 2026 Ranjeet / R.Kr. NAFR Uploaded on 06.04.2026