C.Rev./123/2025 of BPL-KPL (JV), THROUGH ITS AUTHORISED SIGNATORY MR. MD SAHEB KASHIM Vs THE STATE OF JHARKHAND, THROUGH ITS SECRETARY, DEPARTMENT OF STATE TAX on 1 October 2026

1. The State of Jharkhand, through its Secretary, Department of State Tax, having his office at Project Building, P.O. Dhurwa, P.S. Dhurwa, District Ranchi.

2. The Commissioner of State Tax, Jharkhand Goods & Services Tax, having his offce at Utpad Bhawan, Kanke Road, P.O. Gonda, P.S. University, District Ranchi.

3. The Assistant Commissioner of State Tax, Jharkhand Goods & Services Tax, Ranchi, Jharkhand, having its office at Kutchery Road, PO Kutchery, PS Kotwali, District Ranchi.

… … Respondents ------- CORAM :HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD

HON’BLE MR. JUSTICE RAJESH KUMAR ------ For the Appellant : Mr. Deepak Kumar Sinha, Advocate

Mr. Ankit Kanodia, Advocate

[Through Virtual Mode] For the Respondents : Mr. Ashutosh Anand, AAG III -------- Order No. 02 : Dated 1st October, 2026

1. The instant Civil Review Application has been filed for review of order dated 22.07.2025 passed in Writ Petition being No. 3369 of 2025.

2. The sole ground for review is that although the writ petition was disposed of in terms of order dated 5th September, 2024 passed in W.P. (T) No. 4882 of 2024 but due to bona fide mistake the final order, which has been passed in consequence of the notice dated 17.05.2025 could not have been referred for its consideration on merit.

3. Serious objection has been made by Mr. Ashutosh Anand, learned AAG-III appearing for the respondents on the issue of maintainability of the present review petition primarily on the ground that the writ petition was disposed of based upon the concession of the petitioner, as has been recorded at paragraph 4 of order dated 22.07.2025 passed in Writ Petition No. 3369 of 2025, the subject matter of review.

4. Upon this, Mr. Deepak Kumar Sinha, learned counsel appearing for the petitioner has submitted that there is no dispute that the writ petition was disposed of in terms of the concession recorded of the learned counsel for the petitioner to the effect that the case is squarely covered by order dated 5th September, 2024 passed in W.P. (T) No. 4882 of 2024. But the predicament of the petitioner is that so long as the main order passed pursuant to the show cause notice dated 17.05.2025 will not be considered, the petitioner will be remediless and the finding so recorded by the authorities will remain intact for all time to come without any adjudication by the higher forum. He, therefore, has sought for liberty to challenge that order.

5. Learned counsel for the review petitioner, therefore, has submitted that if such liberty will be granted he will not press the instant review petition.

6. Mr. Ashutosh Anand, learned AAG III appearing for the respondents is fair enough to admit the fact that the litigant cannot be left remediless.

7. Considering the submissions advanced by learned counsel for the parties, the instant review petition is dismissed as not pressed.

8. However, so far as the assailing order dated 03.07.2025 which is in consequence of show cause notice dated 17.05.2025, the petitioner is at liberty to challenge the same before appropriate forum.

9. With the liberty aforesaid, the instant Civil Review Application stands disposed of.

(Sujit Narayan Prasad, J.)

(Rajesh Kumar, J.) 1st October, 2026 Alankar/