M/S Jung Bahadur Singh, Through Its Proprietor, Jang Bahadur Singh vs. The Union Of INDIA, Through Its Secretary, Ministry Of Finance, Department Of Revenue
Facts
The petitioner, M/s Jung Bahadur Singh, through its proprietor Jang Bahadur Singh, filed a writ petition before the Jharkhand High Court. The respondents were various authorities of the Central GST and Central Excise department, including the Union of India, the Commissioner, the Joint Commissioner, the Assistant Commissioner, and the Superintendent. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner sought to withdraw the petition before the High Court.
Held
The Court granted the petitioner's request for leave to withdraw the writ petition. The Court held that the petitioner is at liberty to challenge the impugned order before the Tribunal. All contentions of all parties were expressly left open, meaning the merits of the case were not decided. The petition was disposed of as withdrawn with the liberty granted. No costs were awarded.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to challenge the impugned order before the Tribunal? The petitioner argued that they wished to withdraw the petition to pursue their challenge before the appropriate Tribunal. The respondents did not record any specific arguments against the withdrawal.
AI-generated summary — verify with the full judgment below
( 2026:JHHC:30623-DB )
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P(T) No. 8029 of 2026 M/s Jung Bahadur Singh, having its registered office at Kaurikhutana, Bhagaiya, PO Bhagaiya, PS Mirzachowki, Dist. Sahibganj, Jharkhand through its Proprietor, Jang Bahadur Singh, son of Shrinivas Singh, aged about 57 years, resident of Kaurikhutana, Bhagaiya, PO Bhagaiya, PS Mirzachowki, Dist. Sahibganj, Jharkhand
... Petitioner
Versus
The Union of India, through its Secretary, Ministry of Finance, Department of Revenue, Room No.14081, Kartavya Bhawan-I, New Delhi, North Block, New Delhi-110001, PO New Delhi, GPO, PS “Connaught Place, Police Station”
The Commissioner, Central GST & Central Excise, Central Revenue Building, 5A, Main Road, PO & PS Ranchi, Jharkhand 834001
The Joint Commissioner, Central GST & Central Excise, Central Revenue Building, 5A, Main Road, PO & PS Ranchi, Jharkhand 834001
The Assistant Commissioner, CGST & CX Sahibganj range, Deoghar, Room No.3, 2nd Floor, Deoghar Palace, New V.I.P. Chowk, Court Road, Deoghar-814112, Jharkhand, PO B. Deoghar Head Post Office, P.S. Deoghar
Th
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