Mahadeolal Nathmal, Thro Its Partner Shri Harish Himatsingka vs. The Union Of INDIA Thro.The Revenue Secretary, Department Of Revenue, Ministry Of Finance
Held
The Court granted the petitioner leave to withdraw the writ petition with liberty to file an appeal before the Appellate Authority. The Court directed that if the appeal is filed within three weeks from the date of the order, after complying with the legal formalities, the Appellate Authority (referred to as the Tribunal in the order) shall decide the appeal in accordance with law. Crucially, the Court directed the Appellate Authority to decide the appeal without considering the issue of limitation in filing the appeal. All contentions of all parties were left open. The petition was disposed of with liberty in the aforementioned terms, and no order for costs was made.
Facts
The petitioner, Mahadeolal Nathmal, through its partner Shri Harish Himatsingka, filed a writ petition before the Jharkhand High Court. The petition challenged an order passed by the revenue authorities. The petitioner sought leave to withdraw the petition with the liberty to file an appeal before the Appellate Authority. The petitioner stated that such an appeal would be filed within two weeks from the date of the order, after complying with all prescribed formalities. The respondents included the Union of India, the State of Jharkhand, the Principal Commissioner of CGST & CX, Ranchi, the Joint Commissioner of CGST & CX (Appeals), Ranchi, the Assistant Commissioner, Goods & Service Tax and Central Excise, Jamshedpur, and the Superintendent, CGST & CX, Jamshedpur.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal before the Appellate Authority, and if so, under what conditions? The petitioner sought to withdraw the writ petition to pursue an appeal before the Appellate Authority. The petitioner's counsel stated that the appeal would be filed within two weeks, complying with all formalities. The revenue authorities did not record any specific arguments against the withdrawal or the proposed conditions.
AI-generated summary — verify with the full judgment below
(2026: JHHC:26286-DB) 1
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 6678 of 2026
Mahadeolal Nathmal, having its office and place of business at 1ª Floor, AC-2, Flat No. B. Adarsh Housing Society, Telco Town, Jamshedpur, East Singhbhum, Jharkhand 831004101, through its partner Shri Harish Himatsingka son of late Santosh Kumar Himatsingka, aged about 69 years, residing at19A Mandeville Garden, P.O & P.S. Ballygunge, District Kolkata, West Bengal 700 019, Partner of the Petitioner Firm.
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…. Petitioner
Versus
The Union of India through the Revenue Secretary, Department of Revenue, Ministry of Finance, Government of India, P.O & P.S North Block, New Delhi 110001
The State of Jharkhand, service through Chief Secretary, Government of Jharkhand P.O & P.S - Dhurwa, District – Ranchi
The Principal Commissioner of CGST & CX, Ranchi, Grand Emerald Building, 2/3rd floor, Ashoke Nagar, P.O & P.S - Argora, District - Ranchi 83400
The Joint Commissioner of CGST & CX (Appeals), Ranchi, Grand Emerald Building. 2/3rd floor, Ashoke Nagar, P.O & P.S- Argora, District Ranchi 834002
The Assistant Com
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