2026: JHHC:26214-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 3785 of 2017 BHUSHAN POWER & STEEL LIMITED, a Company registered under the Companies Act, 1956, having its registered office at F Block, 1st Floor, International Trade Tower, Nehru Place, New Delhi- 110019 through its authorized signatory namely Sharad Singh, son of Shri S.P. Singh, resident of Shri S.S. Sharma, 2nd Floor, Behind Pushpanjali Apartment, South Office Para, P.O. and P.S. Doranda, District Ranchi 1(Jharkhand) …. …. Petitioner Versus 1. The State of Jharkhand, through the Secretary -cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. - Dhurwa, Ranchi -834004, District Ranchi. 2. The Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 3. The Deputy Commissioner of Commercial Taxes, Shinghbhum Circle, Jamshedpur, P.O. and P.S. Sakchi, Town Jamshedpur, District - East Singhbhum .... Respondents With W.P (T) No. 3859 of 2017 Essar Power Jharkhand Ltd., a Company registered under the Companies Act, 1956, having its office at Essar Power Complex, Kanchan Nagri Tori, Chandwa, Distt. Latehar through its Executive Director-cum-Authorized Signatory, namely Durgesh Prakash Sinha son of late Lalta Prasad Sinha, resident of Kanchan Nagri, Chandwa, P.O. and P.S. Chandwa, District Latehar-829203 (Jharkhand) … … Petitioner Versus 1. The State of Jharkhand, through the Secretary -cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. - Dhurwa, Ranchi -834004, District Ranchi 2. The Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, P.O. G.P.O. P.S. Kotwali, District Ranchi. 3. The Deputy Commissioner of Commercial Taxes, East Circle, Ranchi Circle, P.O. G.P.O. P.S. Kotwali, District Ranchi. … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- 2026: JHHC:26214-DB 2 For the Petitioners: Mr Sumeet Gadodia, Advocate Mr Ranjeet Kushwaha, Advocate Ms Nidhi Lall, Advocate For the Respondents: Mr Vibhor Mayank, A.C to A.G Mr Yogesh Modi, A.C. to A.A.G-IA --------- 35 / Dated: 31.08.2026 1. Mr Sumeet Gadodia who appears with Mr Ranjeet Kushwaha for the petitioners submits that these petitions have been rendered infructuous because the petitioners have been ordered to be wound up. 2. Accordingly, on his request, we dispose of both these petitions as infructuous. No cost. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) August 31, 2026 N.A.F.R. Ranjeet/R.Kr./Cp.2 Uploaded on 01.09.2026