M/S Shiv Shakti Enterprises Thro Its Partner Babu Lal Choubey vs. GST Department Thro The Office Of The Superintendent CGST And Cx
Held
The High Court disposed of the writ petition by following its previous order dated 15.04.2026 in W.P. (T) No. 2325 of 2026. The Court granted the petitioner liberty to institute an appeal before the GSTAT within two weeks from the date of the order. It directed that if the petitioner complies with the requisite statutory requirements for filing the appeal, the GSTAT should consider and dispose of the appeal on its own merits. Crucially, the GSTAT was instructed not to consider the issue of limitation as a bar to entertaining the appeal. All contentions of the parties on the merits of the case were expressly left open for the GSTAT's consideration. No order as to costs was made.
Facts
The petitioner, M/s Shiv Shakti Enterprises, filed a writ petition before the Jharkhand High Court challenging an action by the GST Department. This petition concerns the Assessment Year 2019-20 and mirrors a similar grievance raised by the petitioner for Assessment Year 2020-21 in a previous writ petition (W.P. (T) No. 2325 of 2026). The High Court was presented with an order from a related case. The petitioner sought relief from the High Court regarding their GST-related issues for the specified period.
Key Issues
1. Whether the petitioner should be granted liberty to file an appeal before the GSTAT for the Assessment Year 2019-20, and if so, whether the GSTAT should be directed to consider the appeal on its merits without being deterred by the issue of limitation, given the circumstances of the case. Petitioner's Contention: The petitioner sought a similar disposal as in W.P. (T) No. 2325 of 2026, implying a request for a direction to the GSTAT to consider their appeal on merits, even if filed beyond the prescribed limitation period, provided statutory requirements are met within a specified timeframe. Respondent's Contention: The judgment does not record any specific contentions from the respondent (GST Department).
AI-generated summary — verify with the full judgment below
2026:JHHC:11579-DB 1
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 1006 of 2026
M/s Shiv Shakti Enterprises, having its registered office at Bandhdih, Alkusha, P.O.-Alkusha, P.S.-Siyaljori, Bokaro, through its partner, Babu Lal Choubey, S/o Shakti Pad Choubey, R/o 110, Gram-Dhandaber, P.O.-Alkusha, P.S.-Chas Mufassil, Chas, District-Bokaro
….. Petitioner
Versus GST Department, through the office of the Superintendent CGST & CX, Range Chas-II, Division-I, Bokaro Steel City, Bokaro
….. Respondent
-----
CORAM
HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR
----- For the Petitioner: Mr. Shrawan Kumar Jha, Advocate
[through V.C.]
Ms. Arushi Agarwal, Advocate For the Respondent: Mr. P.A.S. Pati, Sr. S.C. (CGST)
-----
03/21.04.2026
Learned counsel for the respondent hands over a copy of the order dated 15.04.2026 passed in W.P. (T) No. 2325 of 2026, which was instituted by this very petitioner in relation to the
The judgment continues below.
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