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2025 DAILYLAW 17182 (JHR)

M/S SAFARI MACHINERIES AND TOOLS, THROUGH ITS PROPRIETOR WAIS MOHAMMAD v. THE STATE OF JHARKHAND, THROUGH THE SECRETARY-CUM-COMMISSIONER, STATE TAX DEPT.

WPC/3354/2025 · 2025-08-06

Rajesh Shankar

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

2025:JHHC:22668-DB -1 of 2- IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 3354 of 2025 M/S SAFARI MACHINERIES AND TOOLS, a proprietorship concern having its registered office at C/o Dr Fatehullah Masjid, Dr fatehullah Road, Ranchi- G.P.O, P.S. Lower Bazar, District- Ranchi, Jharkhand- 834001 through its proprietor Wais Mohammad, S/o Md Yunus, aged about 30 years, R/o Nala Road, Near Happy Children School, Hindpiri, Ranchi P.O.-G.P.O, P.S. Hindpiri, District-Ranchi, Jharkhand-834001. ... ... Petitioner Versus 1. The State of Jharkhand through the Secretary-Cum-Commissioner, State Tax Department, having its office at Project Building, Dhurwa, P.O. Dhurwa and P.S. Jagarnathpur, District- Ranchi, Jharkhand- 834001 2. Additional Commissioner of Appeal Ranchi, Ranchi Division, Ranchi, having its office at Utpad Bhawan, 2nd Floor, New Police Line, Kanke Road, P.O. G.P.O, P.S. Kanke, District-Ranchi, Jharkhand-834008 3. Assistant Commissioner of State Tax, Ranchi West Circle, Ranchi, having its office at Deputy Para, Ahirtoli, P.O. G.P.O., P.S. Kotwali, District-Ranchi, Jharkhand-834001 ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner : Md. Sajid, Advocate. For the Respondents : Mr. Sahbaj Akhtar, AC to A.A.G.-III. --------- 02/Dated: 06.08.2025 1. Heard the parties. 2. This writ petition has been filed for grant of the following substantive reliefs:- “(i) For issuance of an appropriate writ(s)/order(s)/writ of mandamus or direction directing the delay of four and Half Months by the Respondent Authorities in granting the Gst Registration as arbitrary, illegal and violative of the Petitioner fundamental rights under Article 19(1)(g) of the Constitution of India. (ii) For issuance of an appropriate writ(s)/order(s)/writ of mandamus or direction directing the Respondent No 2 and Respondent No 3 to pay exemplary cost to the petitioner for the inordinate delay of four and half months in processing and granting the Gst Registration, which caused substantial financial loss, operational hardship, and mental agony to the Petitioner. 2025:JHHC:22668-DB -2 of 2- (iii) Direct the Respondent Officers to pay a quantified sum of Rs 55000 as cost to compensate the petitioner for the financial losses, wasted time, and business disruptions caused due to said delay, or such other amount as this Hon'ble Court deems fit and proper.” 3. It is relevant to mention that the present petition is not maintainable and if at all the petitioner is aggrieved, he can approach the civil court for claiming damages and such course is not open to this Court in exercise of its extraordinary jurisdiction under Article 226 of the Constitution. 4. In so far as I.A. No. 9198 of 2025 is concerned, even this application is totally misconceived as the petitioner simply has received notice dated 02.07.2025 issued by the respondents, whereby he has been called upon to furnish certain documents and file his reply. The nature of the relief as claimed in this I.A. has no connection or bearing with the main petition which, as observed above, has been filed for the reliefs, as quoted. 5. Consequently, we find no merit in this writ petition. The same is accordingly, dismissed, reserving liberty to the petitioner to avail of such remedy as available to him under the law. 6. Pending application(s), if any, shall also stand disposed of. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) APK/VK