M/S Ideal Pharma, Through Its Proprietor Manish Kumar vs. The Union Of INDIA Through The Secretary, Ministry Of Finance, Department Of Revenue
Facts
The petitioner, M/s Ideal Pharma, filed a writ petition before the Jharkhand High Court challenging an Order-In-Appeal dated December 31, 2025. The respondents are various authorities of the Union of India and the CGST & Central Excise department. The petition was filed on May 23, 2026. The petitioner sought to withdraw the petition with liberty to appeal the Order-In-Appeal before the GST Appellate Tribunal. The Court noted that the petition had been pending since its filing date.
Held
The Court granted the petitioner's request to withdraw the writ petition with liberty to file an appeal before the GST Appellate Tribunal. The Court explicitly stated that all contentions of all parties are left open to be decided by the Tribunal in accordance with law. The Court noted the pendency of the petition from May 23, 2026, and directed that this period may be considered by the Tribunal for condonation of delay, should the petitioner file an appeal within four weeks from the date of the order. The writ petition was disposed of as withdrawn with the aforementioned liberty, and no costs were imposed. Any interlocutory applications filed were also disposed of.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition to file an appeal before the GST Appellate Tribunal, and if so, whether the period during which the writ petition was pending should be considered for condonation of delay in filing the appeal. Petitioner's contention: The petitioner, through its counsel, sought to withdraw the writ petition with liberty to appeal the Order-In-Appeal dated December 31, 2025, before the GST Appellate Tribunal. The petitioner requested that the period the writ petition was pending be considered for condonation of delay, should they file an appeal within four weeks. Revenue's contention: The judgment does not record any specific contentions from the respondents regarding the withdrawal of the petition or the condonation of delay. The respondents were represented, but their arguments on this specific point are not detailed in the provided text.
AI-generated summary — verify with the full judgment below
2026:JHHC:29971-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 7867 of 2026 M/s Ideal Pharma, having its place of business at E-01, 1st Floor, Landmark Tower, Thakur Bari Road, Sakchi, Jamshedpur, P.O + P.S-Sakchi, District- East Singhbhum, having GSTIN- 20AHAPKS865A1ZY, through its Proprietor Manish Kumar, Son of Surendra Kumar Singh, Resident of E-01, 1st Floor, Landmark Tower, Thakur Bari Road, Sakchi, Jamshedpur, P.O + P.S - Sakchi, District- East Singhbhum (Jharkhand).... Petitioner
Versus
The Union of India through the Secretary, Ministry of Finance, Department of Revenue, Government of India, New Delhi, having office at North Block, Central Secretariat, P.O. - Central Secretariat, P.S.- Parliament Street, District - New Delhi
Central Board of Indirect Taxes and Customs through the Principal Commissioner, CGST & Central Excise, Jamshedpur Commissionerate, having office at Outer Circle Road, Bistupur, P.O + P.S- Bistupur, District- East Singhbhum (Jharkhand).
The Additional Commissioner (Appeal), CGST & Central Excise, having office at 2nd & 3rd Floor, Grand Emerald Building
The judgment continues below.
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