IN HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 25 of 2020 M/s Deoraj Singh (a Partnership Firm), Ramgarh. ..... Petitioner Versus 1. Commissioner of Central Goods, Service Tax & Central Excise, Ranchi. 2. Additional Commissioner of Central Goods, Service Tax & Central Excise, Ranchi. ..... Respondents -------- CORAM : HON'BLE MR. JUSTICE H.C. MISHRA HON'BLE MR. JUSTICE DEEPAK ROSHAN ------- For Petitioner : M/s Mahendra Kumar Choudhary, Rakhi Sharma & Manav Poddar, Advs. For Respondents : Mr. Ratnesh Kumar, Advocate ----------- 4/ 17.02.2020 main partner of petitioner firm was earlier running business as sole proprietorship business. Subsequently, partnership firm was constituted and proprietorship business was taken over by partnership firm with all assets and liabilities. However, service tax for some period was being paid in name of sole proprietorship business, and not in name of partnership firm. Subsequently partnership firm claimed that tax for relevant period be treated as tax paid by partnership firm. It is pointed out by learned counsel for petitioner that representation given for same on 22.7.2019, as contained in Annexure-13 to writ application, is still pending before Commissioner of CGST, Central Excise & Service Tax, Ranchi, which has not yet been disposed of. In backdrop of above facts, we dispose of this writ application with direction to respondent No.1, Commissioner of CGST, Central Excise & Service Tax, Ranchi, to dispose of representation of petitioner firm, by speaking order within period of four weeks from date of receipt of such representation. This writ application is, thus, disposed of with direction as above. ( H. C. Mishra, J.) (Deepak Roshan, J.) R.Kr. Deoraj Singh v. Commissioner of Central Goods, Service Tax & Central Excise, Ranchi / Additional Commissioner of Central Goods, Service Tax & Central Excise, Ranchi