M/S. Cj Darcl Logistics Ltd. Rep. Thr. Its Duly Authorized Signatory Subodh Kumar Bajaj v. the Union of India Represented through the Secretary, Ministry of Finance, Dept. of Revenue
Case brief
What is this about?
Jharkhand High Court, Ranchi — Division Bench of Chief Justice M. S. Sonak and Justice Rajesh Shankar — W.P.(T) No.104 of 2026 (order dated 17.02.2026): writ petition by M/s. CJ Darcl Logistics Limited against CGST respondents (Union of India, Joint/Additional Commissioner (Appeals), Assistant Commissioner) disposed of, relegating petitioner to statutory appeal before the appellate tribunal; holds alternate remedy cannot be bypassed merely due to time spent in litigation; no pre-deposit required where only interest on an already-allowed refund is sought; four-week filing window protected from limitation objection; tribunal accepting filings though hearings pending due to vacancies.
What did the court decide?
Petition disposed of with liberty to institute an appeal before the appellate tribunal within four weeks of uploading of the order, raising all contentions from the memo; if so filed, the tribunal to decide on merits without adverting to limitation; no pre-deposit required; no costs.