Babu Bhola Enterprises vs The Additional Commissioner
2026 Latest Caselaw 2278 Jhar

Jharkhand High Court

Babu Bhola Enterprises vs The Additional Commissioner on 23 March, 2026

Author: Rajesh Shankar

Bench: Rajesh Shankar

                                                    (2026: JHHC: 7999-DB)

 IN THE HIGH COURT OF JHARKHAND AT RANCHI
             W.P (T) No. 1728 of 2026

Babu Bhola Enterprises, a proprietorship concern having its office at
Ashi Bhandar, H. No. 360, Kachhari Mohalla, Jugsalai, Jamshedpur,
East Singhbhum, Jharkhand 831006 acting through its Proprietor Mr.
Ajay Pandey, son of Late Chandrika Pandey, aged about 28 years,
residence of Station Road, Shiv Temple Line, Jugsalai, P.O & P.S.
Jugsalai, District East Singhbhum, Jharkhand 831006
                                                         ...   Petitioner
                           Versus
1. The Additional Commissioner, Central Goods and Services Tax and
   Central Excise (Appeal), Grand Emerald (2nd & 3rd Floor), Ashok
   Nagar Main Road, P.O. & P.S. Argora, Ranchi, Jharkhand 834002
2. The Superintendent, CGST & CX, Range-Jugsalai, Division-1, 5E,
   Road, Bistupur, P.O & P.S. Bistupur, Jamshedpur, Jharkhand
   831001
                                                     ...     Respondents
                           ---------

CORAM:              HON'BLE THE CHIEF JUSTICE
              HON'BLE MR. JUSTICE RAJESH SHANKAR
                           ---------
For the Petitioner:        Mr. Hemant Jain, Advocate
For the Respondents:       Mr. P.A.S. Pati, Sr. S.C
                           Mr. Anurag Vijay, Jr. S.C
                           Mr. Vishwajeet Singh, Advocate
                           ---------
Order No. 02 / Dated: 23.03.2026

1. After this matter was argued for some time, learned counsel for

the petitioner, on instructions, seeks leave to withdraw this petition with

liberty to file an application under section 30 of the CGST Act to seek

revocation of the cancellation of GST registration. He says that he

would be relying upon the decision of this Court in the case of Abdul

Satar versus The Principal Commissioner, Central Goods and

Service Tax & CX and others in W.P(T) No. 827 of 2024 decided on

(2026: JHHC: 7999-DB)

06th of March 2024 to support his case that an application for revocation

of the cancellation can be considered beyond the prescribed period of

limitation, provided a sufficient cause is shown.

2. Accordingly, we grant leave with liberty, as prayed for, leaving

open all contentions of all parties. We further direct that if such an

application is made, along with the application seeking condonation of

delay, the same would be decided in accordance with law and on its

own merits without being influenced by the order dated 13.02.2026, by

which, the petitioner's appeal against the cancellation order was not

entertained due to bar of limitation.

3. This petition is disposed of as withdrawn with the liberty, as

prayed for.

(M. S. Sonak, C.J.)

(Rajesh Shankar, J.) March 23, 2026 N.A.F.R. Ranjeet/R.Kr./Cp.2 Uploaded on