2026:JHHC:6970-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.5354 of 2025 ----- M/s. Kejriwal Enterprises, a company incorporated under the Companies Act, 1956, previously having its office at Gilan Para, P.O. & P.S. Dumka, District-Dumka-814101, through its proprietor Sanjay Kumar Kejriwal, son of Sri Subhash Chandra Kejriwal, resident of Gilan Para, Sonwadangal, Dumka, P.O. & P.S. Dumka, District Dumka. .......... Petitioner. -Versus- 1. The Principal Commissioner, CGST & Central Excise, having its office at 5, Main Road, Central Revenue Building, P.O.-G.P.O., P.S. Lower Bazar, District-Ranchi. 2. The Joint Commissioner (Appeals), Central Goods and Services Tax and Central Excise, 2nd and 3rd Floor, Grand Emerald, Kadru, Argora, Ashok Nagar, P.O. Ashok Nagar, P.S. Argora, Ranchi. 3. Superintendent, CGST & C EX, Range-Dumka, Division-Deoghar having office at CGST & CX, Dumka Range, Deoghar Palace, 2nd Floor V.I.P. Chowk, Court Road, P.O. & P.S. Deoghar, District- Deoghar. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Nitin Kumar Pasari, Advocate For the Respondents: Mr. Amit Kumar, Sr. S.C. ----- Order No.04 Date: 16.03.2026 1. Mr. Pasari, learned counsel for the petitioner, on instructions, seeks leave to withdraw this petition with liberty to appeal the impugned order before the GST Tribunal which is now stated to be accepting the filing of appeals. 2. Accordingly, leave is granted and this petition is disposed of with liberty as prayed for. 3. All contentions of all parties on merits are, however, left open to be decided by the Tribunal in the first instance. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) 16th March, 2026 Sanjay/Rohit Uploaded on 17.03.2026