M/S Preeti Enterprises, Through Its Proprietor Raghunath Mahato vs. The Union Of INDIA, Thro The Secretary, Ministry Of Fianance, Department Of Revenue
Facts
The petitioner, M/s Preeti Enterprises, through its proprietor Raghunath Mahato, filed a writ petition before the Jharkhand High Court. The respondents were the Union of India and various authorities under the Central Goods & Service Tax (CGST) and Central Excise department, including the Principal Commissioner, Joint Commissioner (Appeals), and Assistant Commissioner. The specific tax period and the exact nature of the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of this writ petition is also not detailed.
Held
The Court granted the petitioner's request to withdraw the writ petition. Leave was granted with the liberty to the petitioner to resort to the alternate remedy available under the law. The Court explicitly stated that all contentions of all parties are left open, meaning that the withdrawal does not prejudice any arguments or claims that either the petitioner or the respondents might wish to make in any future proceedings. The petition was disposed of in terms of the liberty granted, and no costs were imposed. The specific alternate remedy the petitioner intended to pursue is not mentioned.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to pursue alternate remedies under the law, as per Section 10 of the Jharkhand High Court Rules, 2001. Petitioner's Argument: The petitioner, through its counsel, sought leave to withdraw the petition, requesting the liberty to resort to the alternate remedy available under the law. This implies the petitioner believed pursuing the writ petition was not the most appropriate course of action at that stage and preferred to utilize other legal avenues. Respondents' Argument: The judgment does not record any specific arguments from the respondents regarding the petitioner's request for withdrawal. However, their presence as respondents indicates their role in the matter being litigated.
AI-generated summary — verify with the full judgment below
( 2026:JHHC:25594-DB ) IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 6389 of 2026 M/s Preeti Enterprises, through its proprietor Raghunath Mahato, Son of Late Thakur Prasad Mahto, aged about 62 years, Resident of Harina Basti, P.O & P.S: Nawagarh, District: Dhanbad, Jharkhand -828306. ….. …. Petitioner
Versus
The Union of India, through the Secretary, Ministry of Finance, Department of Revenue, P.O & P.S: North Block, District: New Delhi 110001. 2. The Principal Commissioner, Central GST & Central Excise, Central Revenue Building, 5A, Mahatma Gandhi Main Rd, New Garden, Kanka P.O: GPO Ranchi, P.S: Kotwali, District: Ranchi, Jharkhand 834001. 3. The Joint Commissioner (Appeals), Central Goods & Service Tax and Central Excise, 2nd & 3rd Floor, Grand Emerald Building, P.O: Ashok Nagar, P.S Argora, Ranchi - 834002. 4. The Assistant Commissioner, Central Goods & Service Tax and Central Excise, South Division, 9th Floor, Ozone Centre, P.O & P.S: Dhanbad, Dhanbad - 828106. ….. …. Respondents
------ CORAM : HON’BLE THE CHIEF JUSTICE HO
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