M/S Bharat Coking Coal LTD Through Its Manager Finance Virander Sharma vs. The Commissioner Of State Tax State Tax Department
Facts
The petitioner, M/s. Bharat Coking Coal Ltd., filed a writ petition before the Jharkhand High Court challenging an order dated 23.12.2022. The respondents were the Commissioner of State Tax and the Deputy Commissioner of State Tax, State Tax Department, Jharkhand. The petitioner sought to withdraw the petition to challenge the impugned order before the Goods and Services Tax Appellate Tribunal (GSTAT). The petitioner stated that they would file the appeal within four weeks from the date of the order. The Court noted that there had been issues with the functioning of the Tribunal, including vacancies, and that the petitioner had been bona fide pursuing the writ petition.
Held
The Court allowed the petitioner to withdraw the writ petition with liberty to challenge the impugned order dated 23.12.2022 before the Goods and Services Tax Appellate Tribunal (GSTAT). The Court directed that if the petitioner files such an appeal within 30 days from the date of the order, complying with all statutory requirements, the Tribunal should decide the appeal on its merits without considering the issue of limitation. This direction was given considering the petitioner's bona fide pursuit of the writ petition and past issues with the functioning of the Tribunal. All contentions of the parties on merits were left open to be decided by the Tribunal. The writ petition was disposed of as withdrawn.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition to file an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT)? Petitioner's Argument: The petitioner sought to withdraw the writ petition to pursue their remedies before the GSTAT. They intended to file the appeal within four weeks. The petitioner relied on the fact that they had been bona fide pursuing the writ petition and that there were prior issues with the functioning of the GSTAT. Revenue's Argument: The judgment does not record any specific arguments from the respondents regarding the withdrawal of the petition or the filing of the appeal before the GSTAT.
AI-generated summary — verify with the full judgment below
2026:JHHC:16868-DB
1
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6466 of 2023
M/s. Bharat Coking Coal Ltd., having its registered office at Koyla Bhawan, Koyla Nagar, PO-Koyla Nagar, PS-Saraidhela, District- Dhanbad, through its H.O.D (Finance), Virender Sharma
... ... Petitioner Versus
The Commissioner of State Tax, State Tax Department, government of Jharkhand, Ranchi
The Deputy Commissioner of State Tax, State Tax Department, Urban Circle, Dhanbad
... … Respondents ----- CORAM: HON’BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioners
: Mr. Deepak Kumar Sinha, Advocate
Mr. Rajeev Agarwal, Advocate For the Respondents
: Mr. Aditya Kumar, AC to Sr. SC-II
-----
Order No. 10
Dated: 11.06.2026
Learned counsel for the petitioner, based on instructions from the petitioner, seeks leave to withdraw this petition with liberty to the petitioner to challenge the impugned order dated 23.12.2022 before the Goods and Services Tax Appellate Tribunal (GSTAT).
Lear
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