( 2026:JHHC:4899-DB ) IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 57 of 2018 Principal Commissioner of CGST & Central Excise, Ranchi, having its Office at Central Revenue Building, P.O.- GPO & P.S.- Chutia, District- Ranchi. …. Appellant Versus M/s SBW Udyog Limited / Shyam Biri Works Limited, Ratanpur, P.O.& P.S.- Barharwa, District- Sahibganj, Jharkhand. …. Respondent ------ CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ------ For the Appellant : Mr. P.A.S. Pati, Advocate Mr. Anurag Vijay, Advocate Ms. Vaishnavi Kaushik, Advocate For the Respondent : Ms. Amrita Sinha, Advocate Ms. Shweta Suman, Advocate Ms. Pragunee Kashyap, Advocate ----- Order No. 05 Dated : 19.02.2026 1. Mr. P.A.S. Pati with Ms. Vaishnavi Kaushik, learned counsel appearing for the appellant / applicant seeks leave to withdraw this appeal on the ground that tax amount involved in this matter is below the threshold limit of rupees one crore, in terms of the circular issued by CBIC. 2. Accordingly, leave is granted and this appeal is disposed of, as withdrawn, leaving the question of law open. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) February 19, 2026 Ranjeet / R.Kr. NAFR Uploaded on 19.02.2026