Team Infrastructures GST Petition Dismissed by Jharkhand HC

Authority: High Court of Jharkhand at Ranchi

Order Date: 13 October 2026

Case Overview

• Petitioner: M/s Team Infrastructures Private Limited, represented by Advocate Pritam Kumar Lala.
• Respondents: State of Jharkhand and State Tax officials – Commissioner of State Tax, Excise Bhawan; Additional Commissioner of State Tax, Dhanbad Division; Joint Commissioner of State Tax, Urban Circle, Dhanbad; State Tax Office, Urban Circle, Dhanbad.
• The petition challenged an order dated 20 August 2026 issued under Section 74 of the Jharkhand Goods and Service Tax Act, 2017.
• Petitioner claimed the statutory appeal under Section 107 required a 10% pre‑deposit of the disputed tax, which it could not afford, asserting no other efficacious remedy existed.
• The Court observed that Section 107 provides a clear appeal mechanism, the petitioner failed to demonstrate inability to comply, and the claim of lacking an alternative remedy was incorrect.

Final Outcome

• Petition dismissed.
• Petitioner granted liberty to pursue the statutory appeal after fulfilling the 10% pre‑deposit requirement.
• All substantive issues are left for determination by the appellate authority upon filing the appeal.
• No order for costs was made.

Topics: GST, Judicial Review