2026:JHHC:7150-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 06 of 2026 Rishi Sachdeva, son of Rajiv Sachdeva, residing at Joraphatak, NR Om Bhawan, Dhansar, P.O. & P.S.- Dhansar, District- Dhanbad ... ... Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, New Delhi 2. The Principal Commissioner, CGST & Central Excise, Ranchi 3. The Assistant Commissioner, CGST & Central Excise, North Division, Dhanbad, P.O. & P.S.- Dhanbad, District- Dhanbad ... … Respondents CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner : Ms. Amrita Sinha, Advocate Mr. Sidharth Sudhanshu, Advocate For the Respondents : Mr. Prashant Pallav, A.S.G.I. : Ms. Shivani Jaluka, A.C. to A.S.G.I. ----- Order No. 03 Dated: 17.03.2026 1. Ms. Amrita Sinha, who appears along with Mr. Sidharth Sudhanshu, learned counsel for the petitioner, on instruction, seeks leave to withdraw this petition with liberty to avail of the alternate remedy of appeal by raising all contentions as have been raised in this petition. 2. Leave is granted and this petition is disposed of as withdrawn with liberty as prayed for. 3. All contentions of all parties are specifically left open. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) March 17, 2026 Ritesh/Pawan Uploaded on 17.03.2026