M/S Emaar Alloys Private Limited Through Its Director Ramesh Kumar Dodrajka vs. GST Department Thro The Office Of The Assistant Commissioner Of The Superintendent Of CGST And Cx

Held

The Court allowed the petitioner to withdraw the writ petition with liberty to file an appeal before the appellate authority against the order dated 17th February, 2026. The Court directed that if the appeal is preferred within four weeks from the date of the order, it should be heard on its merits without adverting to the issue of limitation. The Court explicitly stated that it had not decided any of the issues on merits and left all contentions of all parties open, granting both the petitioner and respondents the liberty to raise all their arguments before the appellate authority. The petition was disposed of with liberty in the stated terms, without any order for costs.

Facts

The petitioner, M/s. Emaar Alloys Private Limited, filed a writ petition before the Jharkhand High Court challenging an order dated 17th February, 2026, passed by the GST Department through the Assistant Commissioner of the Superintendent of CGST & CX, Chandil Range, Jamshedpur. The petition was filed on 26th February, 2026. The learned counsel for the petitioner sought leave to withdraw the petition with liberty to appeal the impugned order before the appellate authority. The Court noted that the petition was filed within the prescribed period of limitation and granted the petitioner liberty to file an appeal within four weeks from the date of the order, directing that the appeal be heard on merits without considering the issue of limitation.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petition to pursue the statutory remedy of appeal before the appellate authority, and if so, whether the period of limitation for filing such appeal should be condoned or considered favorably by the appellate authority. Petitioner's Contention: The petitioner, through its counsel, sought to withdraw the writ petition and requested liberty to file an appeal before the appellate authority. The petitioner argued that the writ petition was filed within the limitation period and that the appeal should be considered on merits, with the appellate authority directed to hear it without being prejudiced by the withdrawal of the writ petition or the passage of time. Respondent's Contention: The respondent, GST Department, did not record any specific arguments in the judgment regarding the withdrawal of the petition or the liberty to appeal. However, their presence as the respondent implies they would have been subject to any directions issued by the Court.