Jharkhand High Court
Tera Software Limited vs The State Of Jharkhand on 4 August, 2025
Author: Rajesh Shankar
Bench: Rajesh Shankar
2025:JHHC:21552-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 3226 of 2024
Tera Software Limited, a Company registered under the Companies Act,
1956, having its Registered Office at Road No. 55, Jubilee Hills,
Hyderabad, P.O. & P.S. Hyderabad, District Hyderabad, PIN-500033
(Telangana) and having its Local Office at Flat No. 302, 3rd Floor,
Kaushalya Villa, Kilburn Colony, Hinoo, P.O. & P.S. Doranda, District-
Ranchi, PIN 834002 (Jharkhand) through its Authorized Signatory,
namely, Bolisetti Venkata Giri Babu, aged about 49 years, son of B.
Satyanarayana, resident of #5-5-35/315/4 & 6/505, R.K. Prime, Flat No.
502, Saibaba Nagar Colony, P.O. & P.S. Kukatpally, District Hyderabad,
PIN-500072 (Telangana). ... ... ... Petitioner
Versus
1. The State of Jharkhand, through its Secretary, Department of State
Tax, having its office at Project Building, Dhurwa, P.O. Dhurwa, P.S.
Jagannathpur, District Ranchi, PIN 834004, (Jharkhand).
2. The Commissioner of State Tax, Jharkhand having its office ať
Utapad Bhawan, Kanke Road, P.O. Kanke Road, & P.S. Gonda, District
Ranchi, PIN-834004, (Jharkhand).
3. Joint Commissioner of State Tax, South Circle, Ranchi having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand)
4. Deputy Commissioner of State Tax, South Circle, Ranchi, having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand). ... ... ... Respondents
With
W.P. (T) No. 3227 of 2024
Tera Software Limited, a Company registered under the Companies Act,
1956, having its Registered Office at Road No. 55, Jubilee Hills,
Hyderabad, P.O. & P.S. Hyderabad, District Hyderabad, PIN-500033
(Telangana) and having its Local Office at Flat No. 302, 3rd Floor,
Kaushalya Villa, Kilburn Colony, Hinoo, P.O. & P.S. Doranda, District-
Ranchi, PIN 834002 (Jharkhand) through its Authorized Signatory,
namely, Bolisetti Venkata Giri Babu, aged about 49 years, son of B.
Satyanarayana, resident of #5-5-35/315/4 & 6/505, R.K. Prime, Flat No.
502, Saibaba Nagar Colony, P.O. & P.S. Kukatpally, District Hyderabad,
PIN-500072 (Telangana). ... ... ... Petitioner
Versus
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2025:JHHC:21552-DB
1. The State of Jharkhand, through its Secretary, Department of State
Tax, having its office at Project Building, Dhurwa, P.O. Dhurwa, P.S.
Jagannathpur, District Ranchi, PIN 834004, (Jharkhand).
2. The Commissioner of State Tax, Jharkhand having its office ať
Utapad Bhawan, Kanke Road, P.O. Kanke Road, & P.S. Gonda, District
Ranchi, PIN-834004, (Jharkhand).
3. Joint Commissioner of State Tax, South Circle, Ranchi having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand)
4. Deputy Commissioner of State Tax, South Circle, Ranchi, having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand). ... ... ... Respondents
With
W.P. (T) No. 3230 of 2024
Tera Software Limited, a Company registered under the Companies Act,
1956, having its Registered Office at Road No. 55, Jubilee Hills,
Hyderabad, P.O. & P.S. Hyderabad, District Hyderabad, PIN-500033
(Telangana) and having its Local Office at Flat No. 302, 3rd Floor,
Kaushalya Villa, Kilburn Colony, Hinoo, P.O. & P.S. Doranda, District-
Ranchi, PIN 834002 (Jharkhand) through its Authorized Signatory,
namely, Bolisetti Venkata Giri Babu, aged about 49 years, son of B.
Satyanarayana, resident of #5-5-35/315/4 & 6/505, R.K. Prime, Flat No.
502, Saibaba Nagar Colony, P.O. & P.S. Kukatpally, District Hyderabad,
PIN-500072 (Telangana). ... ... ... Petitioner
Versus
1. The State of Jharkhand, through its Secretary, Department of State
Tax, having its office at Project Building, Dhurwa, P.O. Dhurwa, P.S.
Jagannathpur, District Ranchi, PIN 834004, (Jharkhand).
2. The Commissioner of State Tax, Jharkhand having its office ať
Utapad Bhawan, Kanke Road, P.O. Kanke Road, & P.S. Gonda, District
Ranchi, PIN-834004, (Jharkhand).
3. Joint Commissioner of State Tax, South Circle, Ranchi having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand)
4. Deputy Commissioner of State Tax, South Circle, Ranchi, having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
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2025:JHHC:21552-DB
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand). ... ... ... Respondents
With
W.P. (T) No. 3237 of 2024
Tera Software Limited, a Company registered under the Companies Act,
1956, having its Registered Office at Road No. 55, Jubilee Hills,
Hyderabad, P.O. & P.S. Hyderabad, District Hyderabad, PIN-500033
(Telangana) and having its Local Office at Flat No. 302, 3rd Floor,
Kaushalya Villa, Kilburn Colony, Hinoo, P.O. & P.S. Doranda, District-
Ranchi, PIN 834002 (Jharkhand) through its Authorized Signatory,
namely, Bolisetti Venkata Giri Babu, aged about 49 years, son of B.
Satyanarayana, resident of #5-5-35/315/4 & 6/505, R.K. Prime, Flat No.
502, Saibaba Nagar Colony, P.O. & P.S. Kukatpally, District Hyderabad,
PIN-500072 (Telangana). ... ... ... Petitioner
Versus
1. The State of Jharkhand, through its Secretary, Department of State
Tax, having its office at Project Building, Dhurwa, P.O. Dhurwa, P.S.
Jagannathpur, District Ranchi, PIN 834004, (Jharkhand).
2. The Commissioner of State Tax, Jharkhand having its office ať
Utapad Bhawan, Kanke Road, P.O. Kanke Road, & P.S. Gonda, District
Ranchi, PIN-834004, (Jharkhand).
3. Joint Commissioner of State Tax, South Circle, Ranchi having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand)
4. Deputy Commissioner of State Tax, South Circle, Ranchi, having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand). ... ... ... Respondents
With
W.P. (T) No. 3238 of 2024
Tera Software Limited, a Company registered under the Companies Act,
1956, having its Registered Office at Road No. 55, Jubilee Hills,
Hyderabad, P.O. & P.S. Hyderabad, District Hyderabad, PIN-500033
(Telangana) and having its Local Office at Flat No. 302, 3rd Floor,
Kaushalya Villa, Kilburn Colony, Hinoo, P.O. & P.S. Doranda, District-
Ranchi, PIN 834002 (Jharkhand) through its Authorized Signatory,
namely, Bolisetti Venkata Giri Babu, aged about 49 years, son of B.
Satyanarayana, resident of #5-5-35/315/4 & 6/505, R.K. Prime, Flat No.
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2025:JHHC:21552-DB
502, Saibaba Nagar Colony, P.O. & P.S. Kukatpally, District Hyderabad,
PIN-500072 (Telangana). ... ... ... Petitioner
Versus
1. The State of Jharkhand, through its Secretary, Department of State
Tax, having its office at Project Building, Dhurwa, P.O. Dhurwa, P.S.
Jagannathpur, District Ranchi, PIN 834004, (Jharkhand).
2. The Commissioner of State Tax, Jharkhand having its office ať
Utapad Bhawan, Kanke Road, P.O. Kanke Road, & P.S. Gonda, District
Ranchi, PIN-834004, (Jharkhand).
3. Joint Commissioner of State Tax, South Circle, Ranchi having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand)
4. Deputy Commissioner of State Tax, South Circle, Ranchi, having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand). ... ... ... Respondents
With
W.P. (T) No. 3239 of 2024
Tera Software Limited, a Company registered under the Companies Act,
1956, having its Registered Office at Road No. 55, Jubilee Hills,
Hyderabad, P.O. & P.S. Hyderabad, District Hyderabad, PIN-500033
(Telangana) and having its Local Office at Flat No. 302, 3rd Floor,
Kaushalya Villa, Kilburn Colony, Hinoo, P.O. & P.S. Doranda, District-
Ranchi, PIN 834002 (Jharkhand) through its Authorized Signatory,
namely, Bolisetti Venkata Giri Babu, aged about 49 years, son of B.
Satyanarayana, resident of #5-5-35/315/4 & 6/505, R.K. Prime, Flat No.
502, Saibaba Nagar Colony, P.O. & P.S. Kukatpally, District Hyderabad,
PIN-500072 (Telangana). ... ... ... Petitioner
Versus
1. The State of Jharkhand, through its Secretary, Department of State
Tax, having its office at Project Building, Dhurwa, P.O. Dhurwa, P.S.
Jagannathpur, District Ranchi, PIN 834004, (Jharkhand).
2. The Commissioner of State Tax, Jharkhand having its office ať
Utapad Bhawan, Kanke Road, P.O. Kanke Road, & P.S. Gonda, District
Ranchi, PIN-834004, (Jharkhand).
3. Joint Commissioner of State Tax, South Circle, Ranchi having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand)
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2025:JHHC:21552-DB
4. Deputy Commissioner of State Tax, South Circle, Ranchi, having its
office at Sales Tax Compound, beside Civil Court Ranchi Campus,
Kutchery, P.O. Kutchery, P.S. Kotwali, District Ranchi, PIN 834001,
(Jharkhand). ... ... ... Respondents
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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR
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For the Petitioner(s): Mr. Shubham Gautam, Advocate Mr. Baibhaw Gahlaut, Advocate For the Resp-State: Mr. Jayant Franklin Toppo, G.A.-V
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08/Dated: 04.08.2025
1. Learned counsel for the petitioners states that he is under instruction not to press these writ petitions provided the State Tax Officer, Ranchi is directed to consider the representations made by the petitioners in a time bound manner.
2. Prayer being innocuous, is allowed.
3. Accordingly, the writ petitions are disposed of as not pressed with a direction to the State Tax Officer, Ranchi to consider the reply filed by the petitioners against the notice issued under Section 61 of the Jharkhand Goods and Service Tax Act, 2017 and take a decision within a period of four weeks from today.
4. Pending application, if any, also stands disposed of.
(Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) N.A.F.R. APK/VK
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