JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. Both the writ petitions involve identical question of facts and law and the same were tagged together to be heard simultaneously.

3. W.P.(T) No. 3229 of 2020 pertains to Assessment Year 2014-15 and W.P.(T) No. 3246 of 2020 pertains to Assessment Year 2013-14. Instant writ applications have been filed by Petitioner-State of Jharkhand primarily assailing the order dated 28.02.2020 passed by the Commercial Taxes Tribunal in Revision Case No. RN 31 of 2019 and Revision Case No. RN 30 of 2019; wherein the learned Tribunal has allowed the revision applications filed by Respondent No.1-M/s Ram Kripal Singh Construction Pvt. Ltd., and in consequence thereof, has quashed and set aside the orders both dated 25.04.2019 passed in C.C (S) Case No. 301(A) of 2019 and C.C.(S) Case No. 301 of 2019 passed by the Additional Commissioner of Commercial Taxes, Jharkhand, Ranchi.

4. The brief facts of both the cases as detailed in both the writ applications are identical to each other and learned State Counsel, during arguments, refer