M/S Aka Logistics Private LTD. Throuhg Its Power Of Attorney Holder Namely Pramod Kumar Goenka vs. The Principal Commissioner, Central Goods And Services Tax And Central Excise
Held
The Court granted the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to raise all permissible contentions, including those raised in the present petition, at the appropriate stage. No costs were imposed. The Court did not make any findings on the merits of the case or any specific legal issues, as the petition was withdrawn before substantive arguments could be made. The ratio decidendi would be that a petitioner can withdraw a writ petition with liberty to pursue remedies elsewhere if they deem it appropriate, subject to the court's leave. No issues were expressly left undecided as the matter was disposed of on a procedural withdrawal.
Facts
The petitioner, M/s. AKA Logistics Private Limited, filed a writ petition before the Jharkhand High Court. The petition was directed against the Principal Commissioner, Central Goods and Services Tax & Central Excise, Ranchi, and other revenue authorities, including the Assistant Commissioner (Preventive), Assistant Commissioner of State Tax, Superintendent (Preventive), and the Commissioner of Commercial Taxes, Government of Jharkhand. The specific order or action under challenge and the tax period(s) involved are not detailed in the provided text. The amount in dispute is also not specified. The procedural history leading to the High Court is not elaborated.
Key Issues
The Court was not required to decide any specific issues of law or fact as the petitioner sought to withdraw the petition. The petitioner's counsel sought leave to withdraw the petition with liberty to raise all permissible contentions at the appropriate stage. The respondents, represented by their respective counsels for CGST and the State, did not present any arguments as the matter was withdrawn at the outset. No specific provisions of the GST Act or Rules were argued or discussed by either party.
AI-generated summary — verify with the full judgment below
2026:JHHC:6517-DB
1
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 1443 of 2026
M/s. AKA LOGISTICS PRIVATE LIMITED, having its office at 230A, 1st Floor, Chitrakoot Building, A.J.C. Bose Road, PO-L.R. Sarani, PS- Bhawanipur, District-Kolkata, West Bengal and place of business at 3rd Floor, Space No. 2, Park Plaza, Bariatu Road, Morabadi, Ranchi, through its Power of Attorney Holder namely, Pramod Kumar Goenka
... ... Petitioner Versus
Principal Commissioner, Central Goods and Services Tax & Central Excise, Central Revenue Building, Main Road, Ranchi
The Assistant Commissioner (Preventive), Office of the Principal Commissioner, Central Goods and Services Tax & Central Excise, Central Revenue Building, Main Road, Ranchi
The Assistant Commissioner of State Tax, Audit Wing, Ranchi and Hazaribagh Division, Department of Commercial Taxes, Government of Jharkhand, Ranchi
The Superintendent (Preventive), Office of the Principal Commissioner, Central Goods and Services Tax & Central Excise, Central Revenue Building, Main Road, Ranchi
The Commissioner of Commercial Taxes,
The judgment continues below.
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