Neutral Citation No. (2026:JHHC:26386-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.3781 of 2017 ----- M/s Dhansar Engineering Co. Private Limited, through its authorized signatory, namely, Sanjay Kumar Sinha, son of Late K.P. Sinha, resident of Shastri Nagar, Dhowan Tand, Bank More, Dhanbad .......... Petitioner. -Versus- 1. The State of Jharkhand, through the Secretary-cum- Commissioner, Commercial Taxes Department, Project Building, Dhurwa, Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad. 3. Deputy Commissioner of Commercial Taxes, Dhanbad Circle, Dhanbad. .......... Respondents. With W.P.(T) No.3807 of 2017 ----- M/s Tata Cummins Limited, through its Senior Manager (Finance), namely, Rishi Arora, son of Late W.K. Chachra, resident of I Type 16/3, Adityapur Housing Colony, Town- Jamshedpur. .......... Petitioner. -Versus- 1. The State of Jharkhand, through the Secretary-cum- Commissioner, Commercial Taxes Department, Project Building, Dhurwa, Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur. 3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur. .......... Respondents. With W.P.(T) No.3811 of 2017 ----- Tata Hitachi Construction Machinery Company Pvt. Ltd., through its authorized signatory-cum-Head Tax Planning, namely, C.K. Swain, son of Late D. Swain, Narendrapur, Sonarpur, Kolkata. .......... Petitioner. -Versus- 1. The State of Jharkhand, through the Secretary-cum- Commissioner, Commercial Taxes Department, Project Building, Dhurwa, Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur. 3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur. .......... Respondents. Neutral Citation No. (2026:JHHC:26386-DB) With W.P.(T) No.3893 of 2017 ----- Triveni Engicons Pvt. Ltd., through its Director, Govind Prasad Agarwal, son of Late Satyanarayan Dodrajka, resident of Flat No.3 and 4, Block-D, Golf Green, Bistupur, P.O. and P.S. Bistupur, Town Jamshedpur, District-East Singhbhum. .......... Petitioner. -Versus- 1. The State of Jharkhand, through the Secretary-cum- Commissioner, Commercial Taxes Department, Project Building, Dhurwa, Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur. 3. Deputy Commissioner of Commercial Taxes, Urban Circle, Jamshedpur, East Singhbhum. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Sumeet Gadodia, Advocate Mr. Ranjeet Kushwaha, Advocate For the State : Mr. Arun Kumar Dubey, AC to GP-III ----- Order No.18 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. 2. Learned counsel for the respondent-State 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. Neutral Citation No. (2026:JHHC:26386-DB) 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