2026:JHHC:26164-DB 1 | P a g e IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 6631 of 2026 Steel Authority of India (Bokaro Steel Plant), Bokaro, through its Authorized Signatory-cum-General Manager (F&A-S&IT), Rajeev Gupta, S/o Ramjee Prasad, R/o Qr. No. 71, Sector- 1C, Bokaro Steel City, Bokaro ….. Petitioner Versus 1. The State of Jharkhand, through the Commissioner of Commercial Taxes, Ranchi 2. Deputy Commissioner of Commercial Taxes, Bokaro Circle, Bokaro 3. Assistant Commissioner of Commercial Taxes, Bokaro Circle, Bokaro 4. Commercial Tax Officer, Bokaro Circle, Bokaro ….. Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Mr. Sumeet Gadodia, Advocate Mr. Ranjeet Kushwaha, Advocate Ms. Shruti Shekhar, Advocate For the Respondents: Mr. Rahul Saboo, G.P.-II ----- 02/31.08.2026 1. Heard learned counsel for the parties. 2. Mr. Sumeet Gadodia, learned counsel for the petitioner, on express instructions from the authorized officer of the petitioner, seeks leave to withdraw this writ petition with liberty to the petitioner to appeal the impugned order dated 04.06.2026 before the appellate authority. 3. Mr. Gadodia submits that the appeal will be filed within four weeks after complying with the prescribed formalities. 4. If the appeal is indeed filed within four weeks after complying with the prescribed formalities, the appellate authority must entertain the same on merits without adverting to the issue of limitation. This is because the petitioner had instituted this writ 2026:JHHC:26164-DB 2 | P a g e petition well within the prescribed period of limitation for filing an appeal and was bonafidely pursuing this writ petition. 5. Leave is granted in the above terms. 6. The present writ petition is accordingly disposed of without any order for costs. 7. We clarify that all contentions of the parties on merits are left open for the decision of the appellate authority since we have not decided such issues in this order. (M. S. SONAK, C.J.) (RAJESH SHANKAR, J.) 31.08.2026 Satish/Vikas/