2026:JHHC:8518-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1855 of 2026 M/s Royal Infraconstru Ltd., Kolkata (West Bengal), through its Authorized Signatory, Biswa Ranjan Sarangi ….. Petitioner Versus 1. Commissioner of State Tax, Jharkhand Goods and Service Tax, Ranchi 2. Additional Commissioner of State Tax (Appeal), Jharkhand Goods and Service Tax, Santhal Pargana Division, Dumka 3. Deputy Commissioner of State Tax, Jharkhand Goods and Service Tax, Dumka Circle, Dumka 4. Assistant Commissioner of State Tax, Jharkhand Goods and Service Tax, Dumka Circle, Dumka 5. State Tax Officer, Jharkhand Goods and Service Tax, Dumka Circle, Dumka ….. Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Mrs. Darshana Poddar Mishra, Advocate For the State: Mr. Aditya Kumar, A.C. to Sr. S.C.-I ----- 02/25.03.2026 1. Heard learned counsel for the parties. 2. The order which is impugned in this writ petition, is appealable before the GST Tribunal. 3. Learned counsel for the petitioner submits that at the time when the present writ petition was filed, the said Tribunal was not accepting any filing and was even otherwise non-functional. However, she admits that now the said Tribunal is accepting filing. 4. Accordingly, we relegate the petitioner to the alternative remedy of appeal. 5. Since the petitioner now has an alternative/efficacious remedy, we see no good reason to entertain this writ petition. 2026:JHHC:8518-DB 2 6. All contentions of the parties on merits are however left open to be decided by the said Tribunal in case, the petitioner files the appeal. (M. S. Sonak, C.J.) (RAJESH SHANKAR, J.) 25.03.2026 Satish/Vikas/