Raju Kumar Singh vs. Union Of INDIA,Thro.Chairman, Central Board Of Indirect Taxes, Dept. Of Revenue
Held
The Court granted the petitioner's request for leave to withdraw the writ petition with liberty to file an appeal against the impugned Order-in-Original dated 30.12.2025. The Court directed that if the petitioner files an appeal within four weeks from the date of the order, after complying with all prescribed formalities, the appellate authority must consider the appeal on its merits without adverting to the issue of limitation. This direction was based on the petitioner's bona fide pursuit of the writ petition. All contentions of the parties on merits were left open for the appellate authority to decide. The petition was disposed of with liberty in the stated terms, and no order for costs was made.
Facts
The petitioner, Raju Kumar Singh, proprietor of M/s Raju Kumar Singh, filed a writ petition before the Jharkhand High Court challenging an Order-in-Original dated 30.12.2025. The petitioner sought leave to withdraw the writ petition to file an appeal against the said order. The petitioner intended to file the appeal within four weeks and requested the Court to direct the appellate authority to decide the appeal on its merits, considering the bona fide pursuit of the writ petition. The respondents are the Union of India and CGST authorities.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition to file an appeal against the Order-in-Original dated 30.12.2025? 2. Whether the appellate authority should be directed to decide the appeal on merits without considering the issue of limitation, given the petitioner's bona fide pursuit of the writ petition? Petitioner's arguments: The petitioner sought to withdraw the writ petition to pursue the statutory remedy of appeal. They argued that the appeal would be filed within four weeks and requested that the appellate authority be directed to decide the appeal on merits, as the writ petition was filed bona fide. Revenue's arguments: The judgment does not record any specific arguments made by the revenue or CGST authorities. However, the Court granted the petitioner's request.
AI-generated summary — verify with the full judgment below
2026:JHHC:23828-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 5969 of 2026 Raju Kumar Singh aged about 44 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
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
The Principal Chief Commissioner of CGST, Jharkhand, Central Revenue Building, 5A, Main Road, P.O. Ranchi, P.S. Chutia District Ranchi 834001
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: Ms. Kavita Kumari, Advocate
For the CGST: Mr. P.A.S. Pati, Advocate
Ms. Vaishnavi Kaushik, Advocate
The judgment continues below.
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