2025:JHHC:27850-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI C.M.P. No. 1108 of 2024 1. The State of Jharkhand through the Secretary, Commercial Taxes Department, having its office at Jharkhand Mantralaya (Project Building), P.O. Dhurwa, P.S. Jagannathpur, District Ranchi, 834002 (Jharkhand). 2. The Commissioner of Commercial Taxes, having its office at Near Utpad Bhawan, Kanke Road, P.O. Ranchi University, P.S. Gonda, District Ranchi, PIN-834008. 3. Joint Commissioner Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur, having its office at Sakchi, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum (Jharkhand). 4. Deputy Commissioner Commercial Taxes, Jamshedpur Circle, Jamshedpur, having its office at Sakchi, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum (Jharkhand). ... Petitioners Versus Tata Motors Limited, a Company deemed to be registered under the Companies Act, 2013, having its registered office at Bombay House, 24, Homi Modi Street, Mumbai-1, and having its Manufacturing Unit at Jamshedpur, P.O.-G.M. Works, P.S. Telco Colony, Jamshedpur, District East Singhbhum. ... Opposite Party --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD --------- For the Petitioners: Mr. Anish Kumar Mishra, A.C. to Sr. S.C.-I For the Opp. Party: Ms. Amrita Sinha, Advocate --------- 02/Dated: 12.09.2025 Tarlok Singh Chauhan, C.J.(Oral) I. A. No. 10677 of 2024 1. For the reasons set out in the limitation application supported by an affidavit of the Joint Commissioner, State Tax, Jamshedpur, we find sufficient cause to condone the delay of 33 days that has crept up 2025:JHHC:27850-DB in filing of the application seeking modification of the order dated 16.07.2024 passed in W.P. (T) No. 934 of 2024. 2. Accordingly, I.A. No.10677 of 2024 is allowed and the delay of 33 days in filing the instant application is condoned. C.M.P. No. 1108 of 2024 3. Heard. 4. The parties are ad idem, and even otherwise, we are of the considered view that the judgment rendered by the Coordinate Bench of this Court in M/s. B.D. Enterprises Vs. Union of India, W.P. (T) No.1143 of 2021, which formed the basis of disposal of the connected writ petition, is not at all applicable to the facts of the instant case. 5. Accordingly, the order dated 16.07.2024 is recalled and W.P. (T) No.934 of 2024 is restored to its original number. W.P. (T) No. 934 of 2024 6. With consent of the parties, the case is taken up for final hearing. 7. Heard. 8. Having perused the records, we are of the considered view that the petitioners have an alternate and efficacious remedy of filing a revision application before the competent authority, i.e., Commercial Taxes Tribunal, Ranchi. 9. Accordingly, the writ petition stands disposed of. (Tarlok Singh Chauhan, C.J.) (Sujit Narayan Prasad, J.) N.A.F.R. Manoj/Pramanik/Cp.2