M/S LINDE INDIA LIMITED, THROUGH ITS AUTHORIZED SIGNATORY, MR. BINOY KUMAR SHARMA vs STATE OF JHARKHAND THRO THE SECRETARY, COMMERCIAL TAXES DEPARTMENT Advocate - SACHIN KUMAR — WPC/2365/2026

Disposed: Contested--Disposed Off on 15th April 2026.

Case disposed

CNR: JHHC010052582026

Filing Number

WPC/1733/2026

Filing Date

11-Feb-2026

Registration No

WPC/2365/2026

Registration Date

06-Apr-2026

Judge

Hon'ble The Chief Justice , Hon'ble Mr.justice Rajesh Shankar

Coram

Hon'ble The Chief Justice , Hon'ble Mr.justice Rajesh Shankar

Bench Type

Division Bench

Category

TAXATION ( 186 )

Sub-Category

Value Added Tax (VAT) ( 39 )

Judicial Branch

Civil Section

Decision Date

15-Apr-2026

Nature of Disposal

Contested--Disposed Off

Last updated 22-May-2026

Petitioner(s)

  1. 1.M/S LINDE INDIA LIMITED, THROUGH ITS AUTHORIZED SIGNATORY, MR. BINOY KUMAR SHARMA

    Adv. AMRITA SINHA,ARNIMA SINHA,ARNIMA SINHA, ,PRAGUNEE KASHYAP,SHWETA SUMAN,ARNIMA SINHA

Respondent(s)

  1. 1.STATE OF JHARKHAND THRO THE SECRETARY, COMMERCIAL TAXES DEPARTMENT Advocate - SACHIN KUMAR

  2. 2.DEPUTY COMMISSIONER OF STATE TAX, JAMSHEDPUR CIRCLE, JAMSHEDPUR,

  3. 3.ASSISTANT COMMISSIONER OF STATE TAX, JAMSHEDPUR CIRCLE, JAMSHEDPUR,

  4. 4.STATE TAX OFFICER, JAMSHEDPUR CIRCLE, JAMSHEDPUR,

Case History

  1. Case disposedDisposed

  2. 15-Apr-2026

    Hon'ble The Chief Justice,hon'ble Mr.justice Rajesh ShankarView PDF

    Summary: The Jharkhand High Court declined to entertain Linde India Limited's petition challenging a State Tax order, finding that an alternate revisional remedy under Section 80 of the Jharkhand Value Added Tax Act, 2005 is now available before the functional revisional authority. The court relegated the petitioner to pursue revision petition within two weeks, directing the revisional authority to consider it on merits without raising limitation objections, given the prior non-functionality of that authority when the High Court petition was originally filed. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 15-Apr-2026

    Fresh Filing (Admission)

    Hon'ble The Chief Justice , Hon'ble Mr.justice Rajesh Shankar

  4. 09-Apr-2026

    Fresh Filing (Admission)

    Hon'ble The Chief Justice , Hon'ble Mr.justice Rajesh Shankar

  5. 30-Mar-2026

    First hearing

    Initial hearing scheduled

  6. 11-Feb-2026

    Case filed

    Registration No. WPC/2365/2026

casestatus.in Summary

Summary: The Jharkhand High Court declined to entertain Linde India Limited's petition challenging a State Tax order, finding that an alternate revisional remedy under Section 80 of the Jharkhand Value Added Tax Act, 2005 is now available before the functional revisional authority. The court relegated the petitioner to pursue revision petition within two weeks, directing the revisional authority to consider it on merits without raising limitation objections, given the prior non-functionality of that authority when the High Court petition was originally filed. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

District Courts Supreme Court
Search Another Case