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Jharkhand High Court
M/S B.K. Enterprises vs Union Of India on 23 March, 2026
Author: Rajesh Shankar
Bench: Rajesh Shankar
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 1572 of 2026
M/s B.K. Enterprises, (a Partnership Firm), having its office at Quarter No.
1158, Sector 4/A, Bokaro Steel City, P.O. & P.S.- Bokaro Steel City, District-
Bokaro, PIN-827004 (Jharkhand) through its Partner, namely, Sudan Singh,
aged about 53 years, son of Dinesh Singh, resident of Mohanpur, P.O.& P.S.-
Gaya, District- Gaya (Bihar).
.... Petitioner
Versus
1. Union of India, through Secretary, Department of Revenue, Ministry of
Finance, having its office at North Block, Central Secretariat, New Delhi,
P.O. & P.S. New Delhi, District New Delhi, PIN-110001.
2. The Central Board of Indirect Taxes & Custom, through its Chairman,
having its office at North Block, Central Secretariat, New Delhi, P.O. &
P.S. New Delhi, District New Delhi, PIN-110001.
3. The Goods and Services Tax Council through its Secretary, having its
office at GST Council Secretariat, 5th Floor, Tower II Jeevan Bharti
Building, Janpath Road, Connaught Palace, New Delhi, P.O. & P.S. New
Delhi, District New Delhi, PIN-110001.
4. The Principal Commissioner, Central Goods & Services Tax (CGST) and
Central Excise, Ranchi having its office at Central Revenue Building, 5A,
Mahatma Gandhi Road, P.O. G.P.O., P.S. Chutia, District Ranchi- 834001
(Jharkhand).
5. Assistant Commissioner, Central Goods and Service Tax and Central
Excise, Division-1, Bokaro, having its office at Stadium Road, Sector-4,
Bokaro Stel City, P.O. & P.S. Bokaro Steel City, District Bokaro, PIN-
827004 (Jharkhand). .... Respondents
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CORAM : HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE RAJESH SHANKAR
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For the Petitioner : Ms Shilpi Sandil Gadodia, Advocate
Mr Deepak Kumar, Advocate
Mr Ranjeet Kushwaha, Advocate
For the Resp-UOI : Mr Prashant Pallav, ASGI
Mr Radha Krishna Gupta, CGC
Ms Shivani Jaluka, AC to ASGI
Mr K. Hari, AC to ASGI
For the Resp-CGST : Mr P.S.A. Pati, Sr. SC
Mr Anurag Vijay, Jr. SC
Mr Vishwajeet Singh, Advocate
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03 /Dated: 23.03.2026
1. Heard the learned counsel for the parties.
2. Admit.
3. Liberty to apply for after disposal of S.L.P.(Civil) No. 4240 of 2025 and
connected matters.
4. Learned counsel for the petitioner states that 10% of the demanded
amount was already deposited as a pre-condition for appeal under Section 107
of the CGST Act, 2017. She pointed out that such a deposit operates as stay of
the impugned demand. However, now that the appeal is dismissed and the
petitioner seeks continuation of interim relief afresh, we direct the petitioner
to deposit a further amount corresponding to 20% of the demanded amount
with the respondent. Such a deposit shall be without prejudice and subject to
final orders in this petition.
5. Learned counsel for the petitioner, on instructions, states that such
additional amount of 20% will be paid / deposited with the respondents within
six weeks from today, without prejudice to the rights and contentions raised in
this petition. This statement is accepted.
6. Mr Prashant Pallav, learned ASGI appearing for the Union of India and
Mr P. S. A. Pati, learned counsel appearing for the CGST waive service. The
respondents may file their affidavit within eight weeks after giving advance
copy to the learned counsel the petitioner.
(M.S. Sonak, C.J.)
(Rajesh Shankar, J.)
March 23, 2026
Ranjeet / R.Kr.
Uploaded on 23.03.2026
