2026:JHHC:14885-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.3528 of 2026 ----- M/s R.K. Enterprises, Katras Road, Near Bajaj Show Room, Main Road, Dhanbad, through its proprietor Kanta Jain, w/o Manoj Jain, R/o- Flat No.504, Shakti Enclave, Beside Hindustan Press, Bhelatand Road, Dhaiya, P.O. and P.S. Barwadda, District- Dhanbad. .......... Petitioner. -Versus- 1. The State of Jharkhand. 2. The Commissioner of State Tax, Excise Bhawan, Kanke Road, P.O. and P.S. Gonda, District-Ranchi. 3. The Additional Commissioner of Commercial Taxes (Appeals), Dhanbad Division, Dhanbad. 4. The Joint Commissioner of State Tax, Urban Circle, Dhanbad, P.O. and P.S. Dhanbad, District-Dhanbad. 5. The State Tax Officer, Urban Circle, Dhanbad, P.O. and P.S. Dhanbad, District-Dhanbad. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : None For the State : Mrs. Akriti Shree, A.C. to A.A.G.-II ----- Order No.02 Date: 14.05.2026 1. None for the petitioner, though the matter is notified on the cause list today. 2. Mrs. Akriti Shree, learned A.C. to A.A.G.-II, who appears for the respondents, submits that an appeal is provided against the order impugned in this petition. 3. Since an appeal is provided, we do not propose to entertain this petition. The petitioner is free to avail of the alternate statutory remedy. 4. If the petitioner files an appeal within four weeks before the Tribunal after complying with the prescribed statutory requirements, the Tribunal should decide the appeal on its own merits and in accordance with law without adverting to the issue 2026:JHHC:14885-DB 2 of limitation. This is because the petitioner was pursuing this petition, possibly on legal advice and the matter was pending before this Court. Besides, we also take notice of the fact that there was some difficulty with regard to the functioning of the Tribunal on account of non-filling of vacancies etc. 5. All contentions of all parties on merits of the matter are left open to be decided by the Tribunal in the first instance. 6. This petition is disposed of with liberty in the above terms. No costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) 14th May, 2026 Sanjay/Rohit Uploaded on 15.05.2026