2026:JHHC:11579-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1006 of 2026 M/s Shiv Shakti Enterprises, having its registered office at Bandhdih, Alkusha, P.O.-Alkusha, P.S.-Siyaljori, Bokaro, through its partner, Babu Lal Choubey, S/o Shakti Pad Choubey, R/o 110, Gram-Dhandaber, P.O.-Alkusha, P.S.-Chas Mufassil, Chas, District-Bokaro ….. Petitioner Versus GST Department, through the office of the Superintendent CGST & CX, Range Chas-II, Division-I, Bokaro Steel City, Bokaro ….. Respondent ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Mr. Shrawan Kumar Jha, Advocate [through V.C.] Ms. Arushi Agarwal, Advocate For the Respondent: Mr. P.A.S. Pati, Sr. S.C. (CGST) ----- 03/21.04.2026 1. Learned counsel for the respondent hands over a copy of the order dated 15.04.2026 passed in W.P. (T) No. 2325 of 2026, which was instituted by this very petitioner in relation to the grievance for the Assessment Year 2020-21. This writ petition relates to the similar grievance for the Assessment Year 2019- 20. 2. Therefore, by following our order dated 15.04.2026, we dispose of this writ petition in the same terms. This means that if the petitioner institutes an appeal before the GSTAT within two weeks from today after complying with requisite statutory requirements, the Tribunal should consider and dispose it of on its own merits without adverting to the issue of limitation. 3. The present writ petition is accordingly disposed of with the liberty in the above terms without any order for costs. 2026:JHHC:11579-DB 2 4. All contentions of the parties on merit are left open for consideration of the Tribunal. 5. All the concerned to act on an authenticated copy of this order. (M. S. SONAK, C.J.) (RAJESH SHANKAR, J.) 21.04.2026 Satish/Vikas/