IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 7467 of 2025 Manoj Kumar Singh, S/o Shri Ram Ashish Singh, R/o 65/1, Doubling Colony, P.O. & P.S.-Chakradharpur, District-West Singhbhum ….. Petitioner Versus

1. Principal Commissioner, Central Goods and Service Tax & Central Excise, Ranchi

2. Superintendent, Central Goods and Service Tax & Central Excise, Range-Chakradharpur, West Singhbhum ….. Respondents -----

CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR -----

For the Petitioner: Mr. Deepak Kr. Sinha, Advocate For the Respondents: Mr. Amit Kumar, Advocate -----

07/21.01.2026

1. Heard learned counsel for the parties.

2. The petitioner, by instituting this writ petition, seeks the following substantive reliefs:

“a) For a declaration that the Section 16(4) of Central Goods and Service Tax Act, 2017, is violative of Article 14, 19(1)(g) and Section 300-A of Constitution of India and Section 16(2) of the said Act, 2017 would prevail over Section 16(4) of the CGST Act, 2017 and thereby if the conditions laid down in Section 16(2) of the CGST Act, 2017 are fulfilled, the time limit prescribed under Section 16(4) of the APGST / CGST Act, 2017 for claiming ITC shall have