IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 2136 of 2026 Ssukrit Forwarding Agency, having its office and place of business at 101, Shankha Sen, New Road, Bangali Tola Sahibganh, Sahibganj 816109, (through its partner Shri Sumit Singhania @ Sumit Singhania, son of Shri Subhash Kumar Singhania, aged about 48 years, residing at Singhania Building, Rajendra Prasad Khalifabag Chowk, P.O.- Sujanganj, P.S.-

Kotwali, District- Bhagalpur Bihar – 812001.

…. …. Petitioner Versus

1. The Union of India through the Revenue Secretary, Department of Revenue, Ministry of Finance, Government of India, P.O.& P.S.- North Block, New Delhi-110001.

2. State of Jharkhand, service through Chief Secretary, Government of Jharkhand, P.O & P.S- Dhurwa, District-Ranchi.

3. The Principal Commissioner of CGST &CX, Ranchi, Grand Emerald Building, 2/3^rd floor, Ashoke Nagar, P.O. & P.S- Argora, District Ranchi

834002.

4. The Joint Commissioner of CGST & CX (Appeals), Ranchi, Grand Emerald Building, 2/3rd floor, Ashoke Nagar, P.O. & P.S- Argora, District Ranchi 834002.

5. The Superintendent, CGST &CX, Sahebgang Range, Deoghar Division Deoghar P.O. & P.S- Deoghar District- Deoghar.

…. …. Respondents --------

CORAM: H