2025:JHHC:34062-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6228 of 2025 M/s JW Construction, a partnership firm having its principal place of business at Ranglal Jalaln road, Upper bazaar, P.O GPO, P.S. Kotwali, Dist-ranchi through its partner Mr. Manish Jalan, aged about 53 years S/o Late Om Prakash Jalan, having his residence at 48, Cart Sarai road, Upper bazaar, P.O. GPO, P.S. Kotwali, Dist-Ranchi. ... ... ... ... ... ... Petitioner Versus 1. The State of Jharkhand through the Joint Commissioner, State Tax Department, West Circle, having its office near the Ranchi Civil Court, P.O GPO, P.S Kotali, Dist-Ranchi. 2. Assistant Commissioner, State Tax Department, West Circle, having its office near the Ranchi Civil Court, P.O GPO, P.S Kotwali, Dist Ranchi. … … ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner : Mr. Parth Jalan, Advocate For the Respondents: Mr. Aditya Kumar, AC to Sr.S.C.I --------- 02/Dated: 14.11.2025 The instant writ petition against a mere show cause notice is clearly not maintainable as it is always open to the petitioner to raise every defence factual or legal before the authority concerned. Consequently, we find no reason to interfere with the same. This writ petition is, accordingly, dismissed. (Tarlok Singh Chauhan, C.J.) NAFR (Rajesh Shankar, J.) 14/11/2025 Sharda/MM Cp.02