Indrajeet Kumar vs. The Principal Commissioner, Central Goods Services Tax And Central Excise

Held

The Court granted the petitioner's request to withdraw the writ petition with liberty to file an appeal against the impugned order. The Court directed that if the appeal is filed within four weeks from the date of the order, the appellate authority shall consider it on its merits without being influenced by the issue of limitation. This direction was given because the writ petition had been pending before the High Court since April 2025. All contentions of the parties, including those raised by the petitioner, were left open to be decided in the appeal. The petition was disposed of as withdrawn.

Facts

The petitioner, Indrajeet Kumar, filed a writ petition before the Jharkhand High Court challenging an order passed by the revenue authorities. The specific order and the tax period are not detailed in the judgment. The petition was filed in April 2025. The petitioner sought to withdraw the petition with liberty to file an appeal against the impugned order. The revenue authorities are the Principal Commissioner, Central Goods Services Tax and Central Excise, Ranchi, and the Assistant Commissioner and Superintendent (ARC) of the Giridih Division.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to appeal the impugned order? Petitioner's contention: The petitioner, through their counsel, sought leave to withdraw the petition with the liberty to file an appeal against the order under challenge. Revenue's contention: The judgment does not record any specific contention from the revenue respondents regarding the withdrawal of the petition or the liberty to appeal. The court granted the leave as prayed for by the petitioner.