M/S Shree Bhole Alloys PVT. LTD. Thro One Of Its Director, Shri Rakesh Kumar Singh vs. The Commissioner (Appeals), Central Goods And Services Tax And Central Excise
Facts
M/s. Shree Bhole Alloys Private Limited, the petitioner, filed a writ petition before the Jharkhand High Court. The respondents were various authorities under the Central Goods and Services Tax (CGST) regime, including the Commissioner (Appeals), Joint Commissioner (Appeals), and Assistant Commissioner. The specific tax period and the exact nature of the dispute, including the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to the High Court filing is also not elaborated upon, other than the fact that the petitioner approached the High Court.
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be allowed to avail of the alternate remedy before the Tribunal. Consequently, the writ petition was disposed of as withdrawn with liberty to pursue the matter before the Tribunal. The Court explicitly stated that all contentions of all parties on merits were left open to be decided by the Tribunal. No costs were imposed. The reasoning for allowing the withdrawal was based on the petitioner's instruction to pursue the alternate remedy, implying that the High Court was not the appropriate forum for the initial adjudication of the dispute in this instance.
Key Issues
The primary issue before the Court was whether to entertain the writ petition filed by M/s. Shree Bhole Alloys Private Limited. The petitioner, through its counsel, sought leave to withdraw the petition. The petitioner's argument was based on the desire to avail of an alternate remedy before the Tribunal. The respondents, represented by their counsel, did not appear to argue against the withdrawal. The judgment does not record any specific arguments presented by the respondents regarding the merits of the case or the maintainability of the writ petition. The core question was whether the Court should permit the withdrawal and direct the petitioner to pursue the available statutory remedy.
AI-generated summary — verify with the full judgment below
2026:JHHC:14792-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No.3414 of 2026 ----- M/s. Shree Bhole Alloys Private Limited, a company incorporated under the provisions of the Companies Act, 2013, having its principal place of business at Phase 4/C-1 P 3, Industrial Area, Balidih, P.O. & P.S. Balidih, Bokaro, through one of its Directors, Shri Rakesh Kumar Singh, son of Sri Satyanand Singh, Plot No.95, Lohanchal Colony, Bokaro Steel City, P.O. & P.S. Bokaro, District-Bokaro.
.......... Petitioner. -Versus-
The Commissioner (Appeals), Central Goods and Services Tax & Central Excise, having its office at 2nd and 3rd Floor, Grand Emerald Building, Ashok Nagar, P.O.- GPO & P.S. Kotwali, District- Ranch-834002 (Jharkhand).
The Joint Commissioner (Appeals), Central Goods and Services Tax & Central Excise, having its office at 2nd and 3rd Floor, Grand Emerald Building, Ashok Nagar, P.O. GPO & P.S. Kotwali, District Ranchi- 834002 (Jharkhand).
The Assistant Commissioner, Central Goods and Services Tax & Central Excise, Division-II, having its office at Stadium Road, B.S. City, P.O. & P.S. Bokaro, District-Bokaro.
.....
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