M/S Rishav Enterprises Through Its Proprietor Smt. Rakhi Agarwal vs. Union Of INDIA Through Secretary, Ministry Of Finance
Held
The Court held that the impugned order, which was the subject of the writ petition, could be appealed before the GST Tribunal. Based on instructions from the petitioner, the Court granted leave to withdraw the writ petition with the liberty to file an appeal before the GST Tribunal. All contentions of both parties were expressly left open to be decided by the Tribunal in accordance with the law. The Court did not decide on the merits of the case or the underlying GST dispute. The petition was disposed of with the granted liberty, and no costs were imposed.
Facts
M/s Rishav Enterprises, through its Proprietor Smt. Rakhi Agarwal, filed a writ petition before the Jharkhand High Court challenging an order passed by the Joint Commissioner (Appeal), CGST and Central Excise. The respondents included the Union of India, the Commissioner of Central GST & Central Excise, Jamshedpur, the Joint Commissioner (Appeal), and the Superintendent, CGST & CX. The specific order under challenge and the tax period(s) involved are not detailed in the provided text. The procedural history is limited to the filing of the writ petition before the High Court.
Key Issues
1. Whether the petitioner has a statutory remedy of appeal before the GST Tribunal against the impugned order passed by the Joint Commissioner (Appeal), CGST and Central Excise. Petitioner's Contention: The petitioner, through its counsel, sought leave to withdraw the writ petition with liberty to appeal the impugned order before the GST Tribunal, indicating an acknowledgment of the availability of this alternative remedy. The petitioner's counsel stated they were acting based on instructions. Respondents' Contention: The judgment does not record any specific arguments or contentions from the respondents. However, the Court's decision to grant leave to appeal before the Tribunal implies that the existence of such a remedy was not disputed or was accepted by the Court.
AI-generated summary — verify with the full judgment below
Neutral Citation No. 2026:JHHC:16201-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 3674 of 2026 M/s Rishav Enterprises through its Proprietor Smt. Rakhi Agarwal, age about 39 years, registered Office at H. No. 148, Sakchi Market, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. ... Petitioner
Versus
Union of India through Secretary, Ministry of Finance, Office at Kartavya Bhawan, 01 Janpath, P.O. New Delhi, P.S. New Delhi, New Delhi – 110001. 2. Commissioner, Central GST & Central Excise, Jamshedpur, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum.
Joint Commissioner (Appeal), CGST and Central Excise (Appeal), Office at Grand Emerald (2nd and 3rd Floor) Ashok Nagar Main Road, P.O. Ashok Nagar, P.S. Argora, Ranchi 834001, District Ranchi.
Superintendent, CGST & CX, Range -Sakchi South, Division -V, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. ... Respondents
--------- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR
--------- For the Petitioner: Mr Jitendra Kumar, Advocate
Mr Manoj Kumar, Advoc
The judgment continues below.
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