2025:JHHC:32596-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 276 of 2022 1. State of Jharkhand through the Commercial Taxes Officer, Checkpost, Raidih Gumla 2. The Joint Commissioner of Commercial Taxes (Appeals) Ranchi Division, Ranchi ... ... Petitioners Versus Taurn Kumar Sai, Truck Driver, Truck No. CG14A/2016, through RSPL Limited, New Warehouse, Opposite H.P. Petrol Pump, Tatisilwai, Ranchi … … Respondent ----- CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioners : Mr. Sachin Kumar, AAG-II Mr. Gaurav Raj, AC to AAG-II For the Respondent : ----- Order No. 07 Dated: 30.10.2025 Looking to the total tax effected in this case which is barely Rs.12,55,233/- as well as keeping in view the provisions of Section 82 of the Jharkhand Value Added Tax Act, 2005, we are not inclined to entertain this petition. 2. The writ petition is accordingly dismissed. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) NAFR October 30, 2025 Manish/Ritesh