M/S L.G. Balakrishnana And Bros Limited, Thro Its Authorized Signatory, Ankit Bhatnagar vs. The Principal Commissioner, Of Central Goods And Service Tax And Central Excise
Held
The Court held that the petitioner's request to withdraw the writ petition with liberty to appeal the impugned order before the GST Tribunal should be granted. The Court reasoned that the petitioner was bona fide pursuing the writ petition, which was filed within the period prescribed for instituting an appeal before the Tribunal. Therefore, if the appeal is filed within six weeks from the date of the order, after complying with all statutory requirements, the GST Tribunal should consider the appeal on its merits. The petition was disposed of as withdrawn with the liberty granted. No costs were awarded. The Court did not expressly leave any issue undecided.
Facts
The petitioner, M/s. L.G. Balakrishnana & Bros Limited, filed a writ petition before the Jharkhand High Court. The respondents were various authorities of the Central Goods & Service Tax (CGST) and Central Excise. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The petition was filed challenging an order passed by an authority under the GST regime. The procedural history indicates that the petitioner approached the High Court directly via a writ petition.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to appeal the impugned order before the GST Tribunal? The petitioner argued that they sought to withdraw the petition on instructions from their client, with the intention of filing an appeal before the GST Tribunal within six weeks. They also requested that if the appeal is filed within the stipulated time and statutory requirements are met, the Tribunal should consider it on its merits, given that the writ petition was filed within the period prescribed for filing an appeal before the Tribunal and was being pursued bona fide. The respondents did not record any specific arguments against the withdrawal or the liberty sought.
Sections Cited
None explicitly discussed or named in the judgment.
AI-generated summary — verify with the full judgment below
2026:JHHC:7075-DB
1
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (C) No. 6607 of 2025 M/S. L.G. BALAKRISHNANA & BROS LIMITED, A Company within the meaning the Companies Act, 1956, having its Registered Office at 6/15/13, Krishnarayapura, Road, Ganapathy, Coimbatore, Tamil Nadu, through its Authorized Signatory, Ankit Bhatnagar, son ofShiv Kumar Bhatnagar, aged about 37 years, resident of Villa No. C260, Alliance City One, Bhurarani, Divya Shakti Mandir, City One, Rudrapur, Bhoora Rani, Udham Sigh Nagar, Uttarakhand.
... Petitioner
Versus
THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE, having its registered office at Central Revenue Building, 5A, Mahatma Gandhi Main Rd, New Garden, Kanka, P.O. G.P.O., P.S.- Chutia, Ranchi, Jharkhand.
THE JOINT COMMISSIONER OF CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE, (APPEAL), having its registered office at Grand Emerald Building, Ashok Nagar, Main Road, P.O.- Ashok Nagar, P.S.- Argora, Ranchi, Jharkhand.
THE DEPUTY COMMISSIONER OF CENTRAL GOODS & SERVICE TAX, Ranchi South Division, having its registered office at 2nd& 3rd Floo
The judgment continues below.
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