Neutral Citation No. (2026:JHHC:26388-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.3809 of 2017 ----- M/s. Sahu Estate Pvt. Ltd., through its Director, Amit Kumar Sahu, son of Shri Uday Shankar Prasad, resident of Sushila Niketan, Radium Road, Kutchery, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand .......... Respondents. With W.P.(T) No.3842 of 2017 ----- M/s. Pathbreaking Projects Limited (earlier known as Abhijeet Projects Limited), Chandwa, Latehar, through its authorized signatory Arshad Hussain, son of Sri Zamin Hussain, Hindpiri, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3855 of 2017 ----- M/s. Abhijeet Infrastructure Limited, Seraikela-Kharsawan, through its authorized signatory, Arshad Hussain @ Arshad, son of Sri Zamin Hussain, Hindpiri, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3881 of 2017 ----- M/s. Unitech Wireless (Tamil Nadu) through its duly authorized representative, Pankaj Wadhwa, son of H.R. Wadhwa, Rohini, New Delhi. .......... Petitioner. -Versus- 1. The State of Jharkhand through the Secretary-cum- Commissioner, Commercial Taxes Department, Jharkhand. 2. Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi. 3. Joint Commissioner of Commercial Taxes (Administration), Ranchi. Neutral Citation No. (2026:JHHC:26388-DB) 4. Deputy Commissioner of Commercial Taxes (Ranchi Circle), Ranchi. 5. Assistant Commissioner of Commercial Taxes (Ranchi Circle), Jamshedpur. .......... Respondents. with W.P.(T) No.3883 of 2017 ----- M/s. Electrosteel Castings Limited, Parbatpur, Bokaro, through its Senior Manager, Anand Krishna Prasad, son of Shri Rajendra Prasad, resident of G.B. Road, S.B. Housing Complex, North 24 Parganas, Kolkata. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents with W.P.(T) No.3886 of 2017 ----- M/s. Electrosteel Steels Limited, Chandankyari, Bokaro, through its General Manager (F&A) Anuj Kumar Jaiswal, son of Late Rameshwar Prasad Jaiswal, Chas, Bokaro .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3889 of 2017 ----- M/s. Abhijeet Integrated Steel Limited (earlier known as Jagarnnathpur Steel Limited), Govindpur, Seraikela Kharsawan, through its authorized signatory Arshad Hussain, son of Sri Zamin Hussain, Hindpiri, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3905 of 2017 ----- M/s. Pathbreaking Projects Limited (earlier known as Abhijeet Projects Limited), Nawabganj, Hazaribag, through its authorized signatory Arshad Hussain, son of Sri Zamin Hussain, Hindpiri, Ranchi. .......... Petitioner. Neutral Citation No. (2026:JHHC:26388-DB) -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3908 of 2017 ----- M/s. Corporate Power Limited, Chandwa, Latehar, through its authorized signatory Arshad Hussain, son of Sri Zamin Hussain, Hindpiri, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3910 of 2017 ----- M/s. Jindal Steel and Power Limited, O.P. Jindal Marg, Hisar, Haryana, through its General Manager (F&A) Ram Deo Sharma, son of Late Doman Sharma, Patratu, Ramgarh. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3911 of 2017 ----- M/s. Hindustan Steelworks Construction Limited, through its Head (Projects) Utpal Sarkar, Bokaro. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3912 of 2017 ----- M/s. Reliance Webstore Ltd. through its authorized signatory, Manish Kumar Sinha, Lalpur, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. Neutral Citation No. (2026:JHHC:26388-DB) with W.P.(T) No.3914 of 2017 ----- M/s. Pathbreaking Projects (earlier known as Abhijeet Projects Limited), Saraikela-Kharsawan, through its authorized signatory, Arshad Hussain, son of Sri Zamin Hussain, Hindpiri, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3918 of 2017 ----- M/s. Reliance Communications Infrastructure Ltd., through its authorized signatory Manish Kumar Sinha, son of Dr. Satish Kumar Sinha, Lalpur, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3921 of 2017 ----- M/s. Reliance Infratel Limited, through its authorized signatory, Manish Kumar Sinha, son of Satish Kumar Sinha, Lalpur, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3922 of 2017 ----- M/s. Reliance Communications Ltd., through its authorized signatory, Manish Kumar Sinha, son of Satish Kumar Sinha, Lalpur, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3927 of 2017 ----- M/s. Reliance Telecom Limited, through its authorized signatory, Manish Kumar Sinha, son of Satish Kumar Sinha, Lalpur, Ranchi. Neutral Citation No. (2026:JHHC:26388-DB) .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3929 of 2017 ----- M/s. Central Coalfields Limited, Darbhanga House, through its Chief Manager (Finance) Asish Kumar Goswami, son of Late A.K. Goswami, resident of Lalpur, Ranchi. .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. with W.P.(T) No.3932 of 2017 ----- M/s. Tenormac Enterprises Private Limited (Earlier known as Macronet Mercantile Private Limited) through its authorized signatory, Manish Kumar .......... Petitioner. -Versus- 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner(s): Mr. Deepak Kr. Sinha, Advocate Mr. Pandey Neeraj Rai, Advocate For the State : Mr. Yogesh Modi, A.C. AAG-IA ----- Order No.04 Date: 01.09.2026 1. Learned counsel for the petitioner(s), on instructions, seeks leave to withdraw these petitions with liberty to file appropriate proceedings if and when any fresh cause of action arises. He submits that all the contentions, including those raised in the present petitions may be kept open. Neutral Citation No. (2026:JHHC:26388-DB) 2. Mr. Yogesh Modi, learned A.C. to A.A.G.-IA, has no objection to the withdrawal of these petitions with the liberty in the above terms, no doubt, by keeping open contentions of all parties, including the respondents. 3. Accordingly, leave is granted to withdraw these petitions with liberty to take out appropriate proceedings if and when any fresh cause of action arises. 4. We clarify that all contentions of all parties, including those raised in the present petitions, are left open. 5. The petitions and the I.As., if any therein, are disposed of in the above terms and with the above liberty. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) 1st September, 2026 Sanjay/Rohit Uploaded on 03.09.2026