Disposed¶7

M/S. Rungta Mines Ltd., Thro Its Deputy General Manager-Tax Cum Authorized, Sakaldev Kumar v. the State of Jharkhand, through Its Chief Secretary

Jharkhand HC16 Feb 2026WPC/911/2026

Case brief

AI extract

What is this about?

SGST paid certificate; Jharkhand Industrial and Investment Promotion Policy 2021; Joint Commissioner of State Taxes Chaibasa Circle; delay and non-issuance of certificate; Grievance Redressal Cell complaint; direction to dispose of applications dated 30.05.2024 and 09.10.2025 within four weeks; contentions left open; writ petition disposed without costs; W.P.(T) No. 911 of 2026.

What did the court decide?

Writ petition disposed of with a direction to the Joint Commissioner of State Taxes to decide the petitioner's applications dated 30.05.2024 and 09.10.2025 in accordance with law and on merits within four weeks; AC to AG to communicate the order; all contentions left open; no order for costs. ¶7

M/S. Rungta Mines Ltd., Thro Its Deputy General Manager-Tax Cum Authorized, Sakaldev Kumar Vs the State of Jharkhand, through Its Chief Secretary — Jharkhand HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

¶7

Issue for consideration

Whether the Joint Commissioner of State Taxes, Chaibasa Circle should be directed to dispose of the petitioner's pending applications dated 30.05.2024 and 09.10.2025 for issuance of SGST paid certificate for 2023-24 and 2024-25, given the non-issuance of the certificate and the absence of any communicated reasons.

¶2

Court's answer

The Court directed the Joint Commissioner of State Taxes to dispose of the petitioner's applications dated 30.05.2024 and 09.10.2025 in accordance with law and on their own merits, as expeditiously as possible and in any event within four weeks.

¶4

Ratio / Principle

Learned AC to AG was directed to communicate the order to the 4th respondent – Joint Commissioner of State Taxes so as to ensure compliance.

¶5

Key takeaways

All contentions of all parties were left open, the Court having not examined the merits of the rival contentions.obiter¶6

Detailed headnote1 paragraphs

M/s. Rungta Mines Limited sought SGST paid certificates for 2023-24 and 2024-25 from the Joint Commissioner of State Taxes, Chaibasa Circle to avail benefits under the Jharkhand Industrial and Investment Promotion Policy, 2021. Despite representations dated 30.05.2024 and 09.10.2025 and a complaint to the Grievance Redressal Cell on 12.06.2024, neither the certificate nor any reasons for non-issuance were communicated. The Bench of the Chief Justice (M. S. Sonak, C.J.) and Rajesh Shankar, J. directed the Joint Commissioner of State Taxes to dispose of both applications in accordance with law and on their own merits within four weeks, directed the learned AC to AG to communicate the order for compliance, expressly left all contentions of the parties open without examining the merits, and disposed of the writ petition without any order for costs.

¶1

2026:JHHC:4265-DB

¶2

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 911 of 2026

¶3

M/s. Rungta Mines Limited, having its office at Rungta Chamber, Chaibasa, West Singhbhum, through its Deputy General Manager Taxcum-Authorized Signatory, namely, Sakaldev Kumar

¶4

... ... Petitioner

¶5

Versus

¶6

The State of Jharkhand through its Chief Secretary, Ranchi

¶7

Secretary, Department of State Tax, having its office at Jharkhand Mantralaya (Project Building), Dhurwa, Ranchi

¶8

Commissioner of State Tax, having its office at Utpad Bhawan, Kanke Road, Ranchi

¶9

Joint Commissioner of State Tax, Chaibasa Circle, West Singhbhum

¶10

Director of Industries, Department of Industries, Mines and Geology, Government of Jharkhand, Ranchi

¶11

... … Respondents

¶12

CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR
For the Petitioner : Mr. Sumeet Gadodia, Advocate Mr. Ranjeet Kushwaha, Advocate Ms. Shruti Shekhar, Advocate Ms. Sanya Kumari, Advocate Mr. Anish Lal, Advocate
For the Respondents : Mr. Piyush Chitresh, AC to AG -----
Order No. 02 Dated: 16.02.2026

¶13

1. Heard learned counsel for the parties.

¶14

2. The petitioner has applied to the 4^th respondent – Joint Commissioner of State Taxes, Chaibasa Circle for issuance of SGST paid certificate for the period 2023-24 and 2024-25 to avail benefits under the Jharkhand Industrial and Investment Promotion Policy, 2021. The grievance is that neither is this certificate being issued nor is the petitioner being informed of the reasons, if any, for non-issuance of such certificate.

¶15

3. Accordingly, the petitioner, represented to the Joint Commissioner of State Taxes on 30.05.2024 urging expeditious issue of the certificate. The petitioner made a similar representation on 09.10.2025 for the financial year 2024-25. Finally, on 12.06.2024, the petitioner also made a complaint to the Grievance Redressal Cell. However, till date, neither is any certificate issued nor is the petitioner informed of any reasons

¶16

¶17

2026:JHHC:4265-DB

¶18

for the delay or the non-issuance of the same.

¶19

4. Considering the above, we direct the Joint Commissioner of State Taxes to dispose of the petitioner’s applications dated 30.05.2024 and 09.10.2025 in accordance with law and on its own merits as expeditiously as possible and in any event within four weeks from today.

¶20

5. Learned AC to AG must communicate this order to the 4^th respondent – Joint Commissioner of State Taxes so as to ensure compliance.

¶21

6. All contentions of all parties are, however, left open since we have not examined the merits of the rival contentions.

¶22

7. The writ petition is disposed of in the above terms without any order for costs.

¶23

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

¶24

(Rajesh Shankar, J.)

¶25

February 16, 2026 Manish/Ritesh