M/S Rungta Projects Limited Through Its Director Shri Sunil Rungta vs. The Principal Commissioner Central Goods And Services Tax And Central Excise
Held
The Court granted the petitioners' request for leave to withdraw the writ petition. The Court permitted the petitioners to pursue their appeal against the Order-In-Original dated March 26, 2026. The Court explicitly stated that all contentions of all parties, including those raised in the writ petition, were left open. The petition was disposed of with the liberty as prayed for and without costs. The Court did not decide on the merits of the case or the issues that might have been raised in the writ petition, as it was withdrawn at the petitioner's behest.
Facts
The petitioners, M/s. Rungta Projects Limited and Shri Sunil Rungta, filed a writ petition before the Jharkhand High Court. The petition was initially directed against a show-cause notice issued by the revenue authorities. However, during the pendency of the writ petition, the show-cause notice was disposed of by an Order-In-Original dated March 26, 2026. The petitioners subsequently filed an appeal against this Order-In-Original. They sought leave from the High Court to withdraw the writ petition with liberty to pursue the appeal.
Key Issues
1. Whether the petitioners should be granted leave to withdraw the writ petition with liberty to pursue their appeal against the Order-In-Original dated March 26, 2026, given that the writ petition was filed against a show-cause notice which has since been adjudicated. Petitioner's Argument: The learned counsel for the petitioners, Mr. A.K. Pasari, based on instructions, sought leave to withdraw the petition. He stated that the writ petition was directed against a show-cause notice, which has now been disposed of by an Order-In-Original. An appeal has been filed against this Order-In-Original, and the petitioners undertook to withdraw the present writ petition. The copy of the Order-In-Original was to be placed on record. Revenue's Argument: The judgment records no specific argument from the respondents.
AI-generated summary — verify with the full judgment below
Neutral Citation No. 2026:JHHC:16287-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 3678 of 2023
M/S. RUNGTA PROJECTS LIMITED, A company incorporated under the Companies Act, 1956 having its office at Vikash Bhawan, Bariatu, Ranchi through its Director Shri Sunil Rungta, Son of Sri Ram Swarup Rungta, aged about 55 years, Resident of Pushpanjali, Bariatu Road, P.O. Ranchi University, P.S. Bariatu, Town & District- Ranchi-834008, Jharkhand.
SHRI SUNIL RUNGTA, Son of Sri Ram Swarup Rungta, aged about 55 years, Resident of Pushpanjali, Bariatu Road, P.O. Ranchi University, P.S. Bariatu, Town & District- Ranchi-834008, Jharkhand ... Petitioners
Versus
THE PRINCIPAL COMMISSIONER, Central Goods and Services Tax and Central Excise, Central Revenue Building, 5-A, Mahatma Gandhi Road (Main Road), Р.О.-G.P.O., P.S.- Chutia, Ranchi - 834001;
THE COMMISSIONER, Central Excise & Service Tax, Ranchi, Central Revenue Building, 5-A Main Road, P.O.- G.P.O., P.S.- Chutia, Ranchi. ... Respondents
--------- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR
The judgment continues below.
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