M/S Shree Baba Baidyanath Construction Through Its Proprietor, Rajeev Kumar Singh vs. The Principal Commissioner, Central Goods And Services Tax And Cx
Facts
The petitioner, M/s Shree Baba Baidyanath Construction, through its Proprietor, Rajeev Kumar Singh, filed a writ petition before the Jharkhand High Court. The petition challenged an ex parte order passed by the revenue authorities. The petitioner sought to withdraw the petition to file an appeal against the impugned order, stating that the petition was filed after becoming aware of the ex parte order. The petitioner also indicated an intention to file the appeal within four weeks, complying with all statutory procedures.
Held
The Court granted the petitioner leave to withdraw the writ petition with liberty to file an appeal against the impugned ex parte order. The Court directed that if the appeal is instituted within four weeks from the date of the order, after complying with the prescribed statutory requirements, the Appellate Authority must consider the appeal on its merits without being deterred by the issue of limitation. All contentions of all parties on the merits of the matter were expressly left open to be decided by the Appellate Authority in the first instance. The writ petition was disposed of with these terms.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal against the ex parte order passed by the revenue authorities, considering the petitioner's submission of bonafide pursuit of the writ petition after learning of the order. Petitioner's contention: The petitioner argued that they were bonafide pursuing the writ petition after discovering the ex parte order and sought liberty to withdraw the petition to file an appeal. They stated that if leave was granted, they would file the appeal within four weeks, adhering to all statutory procedures. Respondents' contention: The judgment does not record any specific contention from the respondents regarding the petitioner's request to withdraw the petition.
AI-generated summary — verify with the full judgment below
( 2026:JHHC:14570-DB ) 1
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(C) No. 3153 of 2026 M/s Shree Baba Baidyanath Construction through its Proprietor, Rajeev Kumar Singh aged about 44 years, S/o Jitendra Deo Singh, R/o House No. 852/2, Ward No. 4, Rani Kothi, Willams' Town, P.O and P.S Deoghar, Dist- Deghar.
….. ….. Petitioner
Versus
The Principal Commissioner, Central Goods and Services Tax and Cx, Central Revenue Building, 5A, Main Road, P.O GPO, P.S Hindpiri, Dist-Ranchi-834001. 2. The Additional Commissioner, Central Goods and Services Tax and Cx, Central Revenue Building, 5A, Main Road, P.O GPO, P.S Hindpiri, Dist- Ranchi-834001. ….. ….. Respondents
------ CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR
------ For the Petitioner : Mr Rishu Ranjan, Advocate
Mr Chiranjeev Bhadoria, Advocate For the Respondents : Mr P.A.S. Pati, Advocate
----- 02 /Dated: 13.05.2026
Heard the learned counsel for the parties.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.