M/S Rungta Mines LTD. Thro Its Deputy General Manager-Tax Cum Authorized Signatory, Sakaldev Kumar vs. The State Of Jharkhand, Through Its Chief Secretary

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WPC/863/2026HC JharkhandGSTCNR JHHC01002231202618 February 2026Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR.JUSTICE RAJESH SHANKAR2 pages
AI SummaryRemanded

Facts

The petitioner, M/s. Rungta Mines Limited (Chaliyama Steel Plant), filed a writ petition before the Jharkhand High Court seeking a direction for the issuance of a certificate of net SGST. The certificate was requested for the financial years 2019-2020 to 2024-2025. The respondents, including the State of Jharkhand and various tax authorities, were directed to respond. The primary relief sought by the petitioner was the issuance of this certificate by the revenue authorities.

Held

The Court noted the statement made by the learned A.C. to Sr. S.C.-I, on behalf of the respondents, that the certificate of net SGST for the financial years 2019-2020 to 2024-2025 would be issued to the petitioner within four weeks. The Court accepted this statement and disposed of the petition based on this assurance. The operative direction was for the concerned respondents to issue the necessary certificate within four weeks of the order's uploading. The Court also stipulated that if the petitioner's cooperation or details were required by respondent no. 4, the petitioner would provide them. No specific legal reasoning was detailed as the matter was resolved by the respondents' undertaking.

Key Issues

1. Whether the Court should direct the respondents to issue a certificate of net SGST for the financial years 2019-2020 to 2024-2025 to the petitioner? Petitioner's Argument: The petitioner sought a writ of mandamus directing the respondents to issue the certificate of net SGST, which is essential for their operations or compliance. Revenue's Argument: The learned A.C. to Sr. S.C.-I, on instructions from the respondents, stated that the certificate would be issued to the petitioner within four weeks from the date of the order. No specific legal provision was cited in argument, but the statement implies an undertaking to comply with the request.

AI-generated summary — verify with the full judgment below

2026:JHHC:4633-DB 1

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.863 of 2026 ----- M/s. Rungta Mines Limited (Chaliyama Steel Plant), a company registered under the Companies Act, 1956/2013, having its office at Rungta Chamber, Chaibasa, P.O. and P.S. Chaibasa, District West Singhbhum (Jharkhand), through its Deputy General Manager-Tax-cum-Authorized Signatory, namely, Sakaldev Kumar, son of Late Ayodhya Kumar, resident of E-2, Panchwati Nagar, Dipanjali Apartment, P.O. & P.S. Sonari, Jamshedpur, District East Singhbhum, Jharkhand.

.......... Petitioner. -Versus-

1.

The State of Jharkhand through its Chief Secretary, having its office at 1st Floor, Project Building, Dhurwa, Ranchi.

2.

Secretary, Department of State Tax, having its office at Jharkhand Mantralaya (Project Building), P.O. Dhurwa, P.S. Jagannathpur, District-Ranchi.

3.

Commissioner of State Tax, having its office at Utpad Bhawan, Kanke Road, P.O. Ranchi University, P.S. Gonda, District-Ranchi.

4.

Joint Commissioner of State Tax, Chaibasa Circle, P.O. and P.S. Chaibasa, District West Singhbhum.

5.

Director of Industries, Department of Industries, Mines and Geology, Govt. of Jharkhand, having its office at Yojna Bhawan (Nepal House), Doranda, Ranchi.

.......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE

HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Sumeet Gaodia, Advocate For the State : Mr. Aditya Kumar, A.C. to Sr. S.C.-I ----- Order No.02

Date: 18.02.2026

1.

Heard learned counsel for the parties.

2.

Mr. Aditya Kumar, learned A.C. to Sr. S.C.-I, on instructions from the respondents, states that the certificate of net SGST for financial years 2019-2020 to 2024-2025 will be issued to the petitioner within four weeks from today.

3.

Since the primary relief in this petition was a direction upon the respondents to issue the above certificate, we record Mr. Aditya Kumar’s statement, accept the same, and dispose of this petition.

2026:JHHC:4633-DB 2

4.

The concerned respondents, consistent with the above statement, must now issue the necessary certificate of net SGST for financial years 2019-2020 to 2024-2025 within four weeks of the uploading of this order.

5.

If any details are required by the respondents i.e., respondent no.4 then, the petitioner will provide the same and render necessary co-operation.

6.

The petition is disposed of in the above terms.

7.

No costs.

(M. S. Sonak, C.J.)

(Rajesh Shankar, J.) 18th February, 2026 Sanjay/Rohit Uploaded on 18.02.2026

Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.