Cordant Engineering INDIA PVT. LTD., Through Director Manish Nandlal Shah Alias Manish Shah vs. Chief Commissioner Of CGST And C. Ex. , Ranchi
Held
The Court granted the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to challenge the order passed on October 8, 2024, before the GST Appellate Tribunal once it is constituted. The writ petition was disposed of in terms of this liberty. No specific findings were made on the merits of the order dated October 8, 2024, as the case was withdrawn. The Court did not decide any substantive GST law or procedure.
Facts
The petitioner, Cordant Engineering India Pvt. Ltd., filed a writ petition before the Jharkhand High Court. The respondents included the Chief Commissioner of CGST and C. Ex, Ranchi, the Assistant Commissioner of CGST and C. Ex, Deoghar, the Additional Commissioner of State Tax (Appeal), Jamshedpur Division, and the State of Jharkhand through the Deputy Commissioner of State Tax, Jamshedpur Urban. The writ petition challenged an order passed on October 8, 2024. The petitioner sought to withdraw the writ petition.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to challenge the order dated 08.10.2024 before the GST Appellate Tribunal as and when it is constituted. The petitioner argued for the withdrawal of the writ petition with liberty to approach the GST Appellate Tribunal. The respondents did not record any specific arguments against this request.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 1214 of 2025 Cordant Engineering India Pvt. Ltd. H. No. 242, Sonariwest Layout, Road No.12, Sonari, East Singhbhum, Jharkhand, 831011, Through Director Manish Nandlal Shah @ Manish Shah, aged about 54 years, S/o- Nandlal Shah, 402 Lal Joyti Apartment, Opposite DDA Sport Complex, Rohini Sector 9, North West Delhi, P.O. & P.S.- Rohini Sector 9, North West Delhi, District & State/ U.T.- New Delhi. ... Petitioner
Versus
Chief Commissioner of CGST and C. Ex, Ranchi officiating from his office at O/o Chief Commissioner of CGST and C. Ex, Central Revenue Building, Main Road, P.O-Hindpiri, P.S.-GPO, Dist- Ranchi.
Assistant Commissioner of CGST and C. Ex, 2nd Floor, Deoghar Palace, above V Mart, VIP Chowk, P.O and P.S- VIP Chowk, Dist- Deoghar.
Additional Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur. P.O and P.S-Jamshedpur, Dist-East Singhbhum, Jharkhand
State of Jharkhand through the Deputy Commissioner of State Tax, Jamshedpur Urban, Jamshedpur, P.O and P.S.- Jamshedpur, Dist-East Singhbhum, Jharkhand. ... Respondents
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The judgment continues below.
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