. Court No.05 02.03.26 JPD Item no. 27 BR In The High Court At Calcutta In the Circuit Bench at Jalpaiguri Appellate Side W.P.A. 1195 of 2025 Evangel India Infrastructure Pvt. Ltd. -vs- The Assistant Commissioner Anti Evasion Unit(HQRS) Siliguri CGST Commissionerate and Ors. Mr. Debabrata Dhar(Virtual) ... for the petitioner Mr. Dilip Kumar Agarwal. Mr. Bishwa Raj Agarwal ... for the CGST/respondents 1. The present writ application was filed prior to the WPA 2112 of 2025 which was disposed of by a Co-ordinate Bench on 26.9.2025. 2. In appeal before the Division Bench in MAT 93 of 2025 was also disposed of on 20.11.2025. 1. As such, as the subsequent writ application relating to the same issue, has already been decided by the Single Bench and the Division Bench, this writ application is disposed of, in view of the orders in WPA 2112 of 2025 and MAT 93 of 2025. 2. The respondent authorities to proceed as per the orders in the WPA 2112 of 2025 and MAT 93 of 2025. 3. WPA 1195 of 2025 stands disposed of accordingly. 4. Urgent Photostat certified copy of this order, if applied for, be given to the learned 2 counsel for the parties on usual undertakings. (Shampa Dutt (Paul), J.)