(2026: JHHC: 12520-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 2857 of 2026 N. N. B. Engineers Private Limited (a Company registered under the provisions of Companies Act, 1956/2013), having its office at 1 Floor, Holiday Inn Plaza, Main Road, Adityapur-1, Town Jamshedpur, P.O. & P.S. Adityapur, District Saraikela-Kharsawan, PIN-831013 (Jharkhand) through its Director cum Authorized Signatory, namely, Vinay Kumar Singh, aged about 53 years, son of Dineshwar Prasad Singh, resident of Qr. No.7LF/13/1, Adityapur-1, Near M. P. Tower, Town Jamshedpur, P.O. & P.S. Adityapur, District Saraikela-Kharsawan, PIN-831013 (Jharkhand) .... … Petitioner Versus 1. The State of Jharkhand, through its Chief Secretary, having its office at Jharkhand Mantralaya (Project Building), P.O. Dhurwa, P.S. Jagannathpur, District Ranchi (Jharkhand), PIN 834004 2. The Principal Secretary, Road Construction Department, Government of Jharkhand, Ranchi, having its office at Nepal House, P.O. & P.S. Doranda, District Ranchi (Jharkhand), PIN 834002 3. Jharkhand Industrial Area Development Authority (JIADA), through its Secretary, having its office at 5th Floor, JIADA Main Building, Lowadih, Namkum, P.O. & P.S. Namkum, District Ranchi-834010 (Jharkhand) 4. Managing Director, Jharkhand Industrial Area Development Authority (JIADA), through its Secretary, having its office at 5th Floor, JIADA Main Building, Lowadih, Namkum, P.O. & P.S. Namkum, District Ranchi-834010 (Jharkhand) 5. Jharkhand Industrial Area Development Authority, Adityapur Region, through its Regional Director, having its office at DLADA Bhawan, Adityapur, P.O. & P.S. Adityapur, District Saraikela- Kharsawan, PIN-831013 (Jharkhand) 6. State Tax Department, through its Secretary, having its office at Jharkhand Mantralaya (Project Building), P.O. Dhurwa, P.S. Jagarnathpur, District Ranchi, PIN-834004 (Jharkhand) … … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- (2026: JHHC: 12520-DB) For the Petitioner: Mr Sumeet Gadodia, Advocate Ms Shilpi Sandil Gadodia, Advocate Mr Anish Lal, Advocate Ms Nidhi Lal, Advocate Ms Sanya Kumari, Advocate For the State: Mr Gaurav Raj, A.C to A.A.G-II For the JIADA: Mr Ram Chandra Prasad Sah, Advocate --------- 02/Dated: 29.04.2026 1. Heard learned counsel for the parties. 2. Mr Gadodia who appears with Ms. Nidhi Lall, submits that the petitioner, for the present, will be satisfied if the directions are issued to the respondents 3 to 5 to dispose of the petitioner’s representation dated 16.04.2025 (Annexure-10 at Page 176 of the paper book) within a timeline that could be specified by this Court. He pointed out that this representation seeks reimbursement of the additional impact of goods and service tax leviable on the petitioner due to change in the rate of tax from 12% to 18% vide notification dated 13.07.2022 issued by the CBIC. 3. Learned counsel for the 3rd to 5th respondents, on instructions, states that the petitioner’s representation dated 16.04.2025 will be disposed of in accordance with law and on its own merits within four weeks from today. He states that the decision on such representation will be communicated to the petitioner within the said period. 4. By accepting the above statement, and directing the respondents 3 to 5 to act accordingly, we dispose of this writ petition. 5. All contentions of all parties are left open because we have not examined the merits of the matter. (2026: JHHC: 12520-DB) 6. Should the petitioner be aggrieved by the decision communicated, the petitioner will have the liberty to challenge the same in accordance with law. 7. The writ petition is disposed of in the above terms without any order for costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) April, 29, 2026 N.A.F.R. Ranjeet/R.Kr./Cp.2 Uploaded on