M/S. Life Insurance Corporation Of INDIA, Through Its Divisional Manager, Namely, Lalan Rajak vs. Union Of INDIA, Thro The Commissioner Of Central Goods And Services Tax And Central Excise
Facts
The petitioner, M/s. Life Insurance Corporation of India, filed a writ petition before the Jharkhand High Court challenging an order passed by the revenue authorities. The petitioner sought permission to withdraw the writ petition to file an appeal before the GST Appellate Tribunal. The petitioner stated that they intended to file the appeal within 30 days and requested directions for the Tribunal to decide the appeal on merits, considering the petition was bona fide pursued before the High Court since May 9, 2025. The respondents are the Union of India through the Commissioner of Central Goods and Services Tax and Central Excise, Jamshedpur, the Commissioner (Appeal), Central Goods and Services Tax and Central Excise, and the Additional Commissioner, Central Goods and Services Tax and Central Excise, Jamshedpur.
Held
The Court granted the petitioner leave to withdraw the writ petition with liberty to institute an appeal against the impugned order before the GST Appellate Tribunal. The Court directed that if the appeal is instituted within 30 days from the date of the order, after complying with all legal formalities, including pre-deposit, the Tribunal shall decide the appeal on its merits without considering the issue of limitation. This direction was given because the writ petition was filed on May 9, 2025, and had remained pending before the High Court since then. The interim order operating in the matter was vacated. The petition was disposed of as withdrawn.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to appeal before the GST Appellate Tribunal? Petitioner's Argument: The petitioner sought to withdraw the writ petition to file an appeal before the GST Appellate Tribunal. They argued that the appeal would be filed within 30 days and requested directions for the Tribunal to decide the appeal on its merits, as the writ petition had been pending before the High Court since May 9, 2025, indicating a bona fide pursuit of the matter. Revenue's Argument: The judgment does not record any specific arguments made by the respondents regarding the withdrawal of the petition or the directions to the Tribunal.
AI-generated summary — verify with the full judgment below
2026:JHHC:22641-DB
1
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 2733 of 2025
M/s. Life Insurance Corporation of India, having its office at Jeevan Prakash Building, Second Floor, Finance & Accounts Department, Main Road, Bistupur, Jamshedpur, through its Divisional Manager namely, Lalan Rajak, S/o Late Kailash Rajak, R/o C-1/8 Gautam Apartment, Kadma, PO & PS-Kadma, Jamshedpur, East Singhbhum
... … Petitioner
Versus
The Union of India, through the Commissioner of Central Goods and Services Tax and Central Excise, Jamshedpur, having its office at Outer Circular Road, Bistupur, Jamshedpur
The Commissioner (Appeal), Central Goods and Services Tax and Central Excise, having its office at 2nd & 3rd Floor, Grand Emerald, Ashok Nagar, Main Road, PO & PS-Argora, Ranchi
The Additional Commissioner, Central Goods and Services Tax and Central Excise, Jamshedpur, having its office at Outer Circular Road, Bistupur, Jamshedpur
... … Respondents -----
CORAM: HON’BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE RAJESH SHA
The judgment continues below.
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