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2025 DAILYLAW 25091 (JHR)

M/S G D STONE COMPANY, THROUGH ITS PROPRIETOR, NAMELY, GHANSHYAM DOKANIA v. STATE OF JHARKHAND, THROUGH THE SECRETARY, DEPARTMENT OF STATE TAX

WPC/5711/2024 · 2025-06-26

Rajesh Shankar

body2025

Judgment text

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2025:JHHC:17044-DB -1 of 2- IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 5711 of 2024 M/s. G. D. Stone Company, (A Proprietorship Concern), having its works at Mouza Telo, P.O. & P.S. Sahebganj, District Sahebganj, through its Proprietor, namely, Ghanshyam Dokania, aged about 58 years, son of Late Shiv Shankar Dokania, resident of Gram Sabji Mandi Road, Barharwa, P.O. Barharwa, Ratanpur, P.S. Sahibganj. District Sahibganj, Pin-816101 (Jharkhand) … … … Petitioner Versus 1. State of Jharkhand, through the Secretary, Department of State Tax, having its office at Jharkhand Mantralaya (Project Building), P.O. Dhurwa, P.S. Jagannathpur, District Ranchi (Jharkhand), PIN 834004. 2. Joint Commissioner of State Tax, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 816109. 3. Assistant Commissioner of State Tax, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 816109. 4. State Tax Officer, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 816109 .… … … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. Ranjeet Kushwaha, Advocate Ms. Shruti Shekhar, Advocate For the Resp-State: Mr. Piyush Chitresh, A.C. to A.G. --------- 05/Dated: 26.06.2025 The issue raised in this Writ petition is covered by the judgment dt. 09.05.2025 in W.P.(T) No. 5535 of 2024 titled “Sri. Ram Stone works vs. State of Jharkhand & others” 2025 SCC OnLine Jhar 2169. Counsel for the respondents also agrees with the counsel for the petitioner in this regard. 2025:JHHC:17044-DB -2 of 2- Therefore, this Writ petition is disposed of in terms of the said order and for the reasons alike and it is allowed to the extent indicated therein and the impugned notices issued under Section 61 of JGST Act in this Writ petition is quashed and set aside. Pending Interlocutory Application, if any, stands disposed of. (M. S. Ramachandra Rao, C.J.) (Rajesh Shankar, J.) APK/VK