2026:JHHC:7074-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 5608 of 2025 Raju Kumar Singh aged about 43 years son of Shri Sukhdeo Singh proprietor of M/s Raju Kumar Singh resident of Village Shiv Shankar Nagar, Putki, P.O. Kusunda, P.S. Dhanbad, District Dhanbad, Jharkhand 828116 ... Petitioner Versus 1. Union of India, through Chairman, Central Board of Indirect Taxes, Department of Revenue, Ministry of Finance, North Block, P.O. North Block P.S. North Block New district New Delhi (Delhi) 110001 2. The Principal Chief Commissioner of CGST, Jharkhand, Central Revenue Building, 5A, Main Road, P.O. Ranchi, P.S. Chutia District Ranchi 834001 3. Superintendent of CGST and Central Excise, Mohuda Range, 9th floor Ozone Center, Ashok Nagar P.O. Dhansar P.S. Dhansar District Dhanbad Jharkhand 828106 ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. P. P. N. Roy, Sr. Advocate. For the Respondents-CGST: Mr. P.S.A. Pati, (Sr. S.C) Mr. Anurag Vijay (Jr. S.C.) Mr. Vishwajeet Singh, Advocate. --------- 02/Dated: 16.03.2026 1. Heard the learned counsel for the parties. 2. After arguing the matter for some time, the learned senior counsel for the petitioner, on instructions, seeks leave to withdraw this petition with liberty to challenge the impugned order dated 24.02.2025 by availing of the alternate remedy of appeal. 3. The learned senior Advocate for the petitioner states that such appeal would be preferred within four weeks from today by complying with prescribed statutory requirements. We grant the petitioner leave with liberty as prayed for. If such appeal is indeed instituted within four weeks from today after complying with all the statutory requirements, the appellate authority should hear and dispose of the appeal on merits without adverting to the issue of limitation. This is because this petition 2026:JHHC:7074-DB 2 was instituted by the petitioner within the prescribed period of limitation to institute appeals. 4. The petitioner will have liberty to raise all contentions which are now raised in this petition and so also the respondents will have liberty to raise all defences. In short, all contentions of all parties on merits of the matter are left open. 5. This petition is disposed of as withdrawn with liberty in the above terms. No costs. 6. All concerned to act on an authenticated copy of the order. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) 16.03.2026 N.A.F.R. APK/VK Uploaded on 17.03.2026