2026:JHHC:12395-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.2834 of 2026 ----- M/s. Emaar Alloys Private Limited having its registered office at 4th Floor, 23, Raja Apartment, Post Office Road, P.O. Mango, P.S. Mango, Jamshedpur, Jharkhand, through its Director, Ramesh Kumar Dodrajka, son of Ram Ratan Dodrajka, resident of 53, Bara Nimdih, P.O. Chaibasa, P.S. Chaibasa Sadar, Paschimi Singhbhum, Jharkhand .......... Petitioner. -Versus- GST Department through the Assistant Commissioner of the Superintendent of CGST & CX, Chandil Range, Jamshedpur, GST Bhawan (2nd Floor), Outer Circle Road, P.O. Bishtupur, P.S. Bishtupur, Jamshedpur. .......... Respondent. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Sharwan Kumar Jha, Advocate [Through V.C.] Ms. Sanjana Shrestha, Advocate For the Respondent: Mr. P.S.A. Pati, Advocate ----- Order No.02 Date: 28.04.2026 1. Heard learned counsel for the parties. 2. Mr. Sharwan Kumar Jha, the learned counsel for the petitioner, on instructions, seeks leave to withdraw this petition with liberty to appeal the order dated 17th February, 2026 before the appellate authority. 3. Accordingly, we grant the petitioner leave with liberty as prayed for. 4. This petition to challenge the order dated 17th February, 2026 was filed on 26th February, 2026 i.e., well within the prescribed period of limitation. 5. The petitioner, therefore, would still have sufficient time to prefer the appeal. In any event, if the appeal is preferred within four 2026:JHHC:12395-DB 2 weeks from today, we direct that the same be heard on merits without adverting to the issue of limitation. 6. All contentions of all parties are left open and the petitioner will have liberty to raise all contentions, including those as were raised in this petition. The respondents will have similar liberty. This is because we have not decided any of the issues on merits. 7. The petition is disposed of with liberty in the above terms and without any order for costs. 8. All concerned must act on an authenticated copy of this order. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) 28th April, 2026 Sanjay/Rohit Uploaded on 29.04.2026