M/S Urmila Rcp Projects Private Limited Through Its Managing Director Deepak Kumar Bharthuar vs. The Principal Commissioner CGST And Central Excise
Held
The Court allowed the petitioner 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 eight weeks from the date of the order, and all legal requirements, including pre-deposit, are complied with, the appellate authority should decide the appeal on merits without considering the issue of limitation. This direction was based on the Court's finding that the petitioner had instituted the writ petition within the prescribed period of limitation and had been pursuing it bona fide. All contentions of the parties on merits were expressly left open.
Facts
The petitioner, M/s Urmila RCP Projects Private Limited, filed a writ petition before the Jharkhand High Court challenging an order passed by the revenue authorities. The petitioner's counsel, on instructions, sought to withdraw the writ petition with liberty to file an appeal against the impugned order. The petitioner stated that the writ petition was filed within the prescribed limitation period and that they had been bona fide pursuing this petition. The counsel further submitted that the appeal would be filed within eight weeks from the date of the order, complying with all legal requirements, including pre-deposit.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition to file an appeal against the impugned order of the revenue authorities? Petitioner's contention: The petitioner argued that they had filed the writ petition within the limitation period and had been bona fide pursuing it. They sought permission to withdraw the writ petition to file an appeal and requested that their appeal be heard on merits, considering their bona fide pursuit of the writ petition and timely filing. They undertook to file the appeal within eight weeks and comply with all legal requirements, including pre-deposit. Revenue's contention: The judgment records no specific argument from the revenue or State.
AI-generated summary — verify with the full judgment below
Neutral Citation No. 2026:JHHC:8480-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 1753 of 2026 M/s Urmila RCP Projects Private Limited, having its registered office at 3rd Floor, RCP Complex, Kadru, P.O. Doranda, P.S. Kadru, District- Ranchi, through its Managing Director Deepak Kumar, Bharthuar, Aged about 57 years, Son of Late Ram Chandra Prasad, Resident of Η No. 100, New A.G., Resident of Cooperative Colony, Kadru P.Ο. Doranda, P.S. Kadru, District- Ranchi. ... Petitioner
Versus
The Principal Commissioner, CGST & Central Excise, Ranchi, having its office at Central Revenue Building, 5A, Main Road, P.O. Hindpiri, P.S. Hindpiri, District Ranchi.
The Assistant Commissioner, CGST & Central Excise, Ranchi South Division, 2nd and 3rd Floor, Midtown Chambers, 1 Club Road, Main Road, P.O. Hindpiri, P.S. Hindpiri, District Ranchi. ... Respondents
--------- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR
--------- For the Petitioner: Mr. Anupam Anand, Advocate For the Respondents: Mr. Amit Kumar, Sr. S.C. (CGST)
--------- 02/Date
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