M/S. Auto Profiles Limited, through Its Authorized Signatory, Namely, Prabir Kumar Dey v. Union of India, through the Secretary, Ministry of Finance, Govt. of India
Case brief
What is this about?
Jharkhand High Court, Ranchi; Bench: M.S. Sonak, C.J. and Rajesh Shankar, J.; Order dated 09.03.2026; Petitioner M/s. Auto Profiles Limited v. Union of India and CGST/Central Excise authorities (Respondents 1-6); writ petition filed because GST Appellate Tribunal was not functional in Jharkhand; Tribunal now accepting appeals; petition disposed with liberty to appeal before the Tribunal; four-week window with limitation-period exclusion; all merits contentions left open for the Tribunal; no costs.
What did the court decide?
Petition disposed of with liberty to avail the alternate remedy of appeal before the GST Appellate Tribunal; if the appeal is instituted within four weeks, the period spent prosecuting this petition is to be excluded for limitation; all merits contentions left open for the Tribunal; no costs. ¶22