Judgment
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 265 of 2025 M/s S.B.
Enterprises, Deoghar, through its Authorized Representative, Monty Kumar, S/o Late Shibu Prasad Das, R/o Dasdih, P.O.-Sirsa, P.S.-Pathral, District-Deoghar
….. Petitioner
Versus 1. Directorate General of GST Intelligence (DGGI), Jamshedpur 2. Commissioner of State Tax, Jharkhand Goods and Service Tax, Ranchi 3. Deputy Commissioner of State Tax, Jharkhand Goods and Service Tax, Deoghar Circle, Deoghar 4. Assistant Commissioner, Central GST & Central Excise Division, Deoghar 5. Assistant Commissioner of State Tax, Jharkhand Goods and Service Tax, Deoghar Circle, Deoghar 6. State Tax Officer, Jharkhand Goods and Service Tax, Deoghar Circle, Deoghar
….. Respondents
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CORAM
HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR
----- For the Petitioner:
Mr. Vikash Pandey, Advocate For the Respondents:
Mr. P.A.S. Pati, Advocate
Ms. Vaishnavi Kaushik, Advocate
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03/15.09.2026 1.
Heard learned counsel for the parties.
2.
We issue rule in this writ petition. With the consent and at the request of learned counsel for the parties, the rule is made returnable forthwith.
3.
Learned counsel for the parties agree that the issue raised in this matter is covered by our order dated 11.06.2026 passed in W.P.(T) No. 3862 of 2026 instituted by this very petitioner seeking identical reliefs.
4.
Accordingly, by adopting the reasoning in our above referred order dated 11.06.2026, we quash and set aside the orders dated 27.12.2021, 26.07.2022 & 28.08.2024 on the ground that they were passed against Shibu Prasad Das, the earlier
proprietor of the petitioner, after he had expired on 15.09.2020.
However, we leave it open to the respondents to take such steps as they may be advised and in accordance with law to pursue their claims against the petitioner herein.
5.
The present writ petition is accordingly disposed of and the rule is made absolute in the above terms as well as with the above liberty without any order for costs.
(M. S. SONAK, C.J.)
(RAJESH SHANKAR, J.)
15.09.2026 Satish/Vikas/