Neutral Citation No. 2026:JHHC:5536-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1125 of 2026 DBL Gorhar Khairatunda Highways Limited [Earlier, known as M/s DBL Gorhar Khairatunda Highways Private Limited], (a company registerd under the provisions of the Companies Act, 1956/2013), having its office at Bermo Road, Jena More, Bokaro, Jharkhand- 829301, through authorized signatory, namely, Kumar Sonu, aged about 35 years, son of Satya Narayan Singh, resident of 181, Itarhi Road, Old Rice Mill, Buxar, P.O. & P.S. – Buxar Gajadhar Ganj, Distrit – Buxar, PIN-802103. … … … Petitioner Versus 1. The State of Jharkhand, through its Secretary, State Tax Department, having its office at Project Building, Dhurwa, P.O. Dhurwa, P.S. Jagannathpur, Town and District Ranchi, PIN – 834004 (Jharkhand). 2. Deputy Commissioner of State Tax, Tenughat Circle, State Tax Department, Jharkhand, having its office at Vanijakar Bhavan, Patel Nagar Road, Shastri Nagar, P.O. & P.S. Phusro, Jharkhand – 829144. 3. State Tax officer, Tenughat Circle, State Tax Department, Jharkhand, having its office at Vanijakar Bhavan, Patel Nagar Road, Shastri Nagar, P.O. & P.S. Phusro, Jharkhand – 829144. ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. Arvind Kumar Chawla, Advocate Mr. Ranjeet Kushwaha, Advocate For the Respondents: Mr. Aditya Kumar, A.C. to Sr. S.C.-I --------- 03/Dated: 25.02.2026 1. Heard learned counsel for the parties. 2. On 19.02.2026 after hearing the matter for some time, we made the following orders: “At the request of learned counsel for the respondents, we post this matter on 25.02.2026 high on board in order to enable him to obtain instructions and if necessary, to file an affidavit.” Neutral Citation No. 2026:JHHC:5536-DB 3. Today, Mr. Aditya Kumar, learned A.C. to Sr. S.C.-I, on instructions, states that DRC-07 could be quashed and the Department, after giving the petitioner adequate opportunity, will issue the necessary adjudication order. 4. Accordingly, we quash the DRC-07 dated 3rd of November 2025 and allow the Department to proceed in accordance with law to make the adjudication order after giving adequate opportunity to the petitioner. 5. All contentions of all parties are explicitly left open, because this petition is disposed of mainly based upon the allegation of failure of natural justice coupled with the statement now made on behalf of the Department. 6. The petition is disposed of in the above terms without any order for costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) February 25, 2026 N.A.F.R. Manoj/ Madhav/Cp.2 Uploaded on 26-Feb-26