Neutral Citation No. (2026:JHHC:26389-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.3819 of 2017 ----- M/s. Multitech Auto Pvt. Ltd. through its Director, Dinesh Kumar Pareek, son of Shri Banwari Lal Pareek, resident of Flat No.C- 220, Aditya Syndicate Colony, Adityapur, Sariakela-Kharsawan, Jamshedpur. .......... Petitioner. -Versus- 1. State of Jharkhand. 2. Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi. 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. 5. Assistant Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. .......... Respondents. With W.P.(T) No.3832 of 2017 ----- M/s. Gajanan Ferro Pvt. Ltd., through its Director, namely, Sri Kailash Prasad Bagri, son of Shyam Sundar Bagri, Jugsalai, Singhbhum East. .......... Petitioner. -Versus- 1. State of Jharkhand. 2. Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi. 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. 5. Assistant Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. .......... Respondents. With W.P.(T) No.3876 of 2017 ----- M/s. Sandhu Tubes Pvt. Ltd., through its director, namely, Sri Santokh Singh, son of Late Harban Singh, resident of New Baradwari, Singhbhum East. .......... Petitioner. -Versus- 1. State of Jharkhand. 2. Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi. 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. Neutral Citation No. (2026:JHHC:26389-DB) 5. Assistant Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. .......... Respondents. With W.P.(T) No.3879 of 2017 ----- M/s. ASL Enterprises Ltd., through its Director, namely, Sri Dilip Kumar Goyal, Bistupur, Singhbhum East. .......... Petitioner. -Versus- 1. State of Jharkhand. 2. Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi. 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. 5. Assistant Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. .......... Respondents. With W.P.(T) No.3880 of 2017 ----- M/s. Divine Alloys & Power Co. Ltd., through its Director, Rajesh Pandey, son of Shri Ramdeo Pandey, resident of Chwka, Kandra Road, Saraikela Kharsawan. .......... Petitioner. -Versus- 1. State of Jharkhand. 2. Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi. 3. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur. 4. Deputy Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. 5. Assistant Commissioner of Commercial Taxes (Adityapur Circle), Jamshedpur. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner(s): Mrs. Amrita Sinha, Advocate For the State : Mr. Yogesh Modi, AC to AAG-IA ----- Order No.06 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 Neutral Citation No. (2026:JHHC:26389-DB) submits that all the contentions, including those raised in the present petitions may be kept open. 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