. Court No.05 02.03.26 JPD Item no. 25 BR In The High Court At Calcutta In the Circuit Bench at Jalpaiguri Appellate Side W.P.A. 370 of 2025 Evangel India Infrastructure Pvt. Ltd. -vs- The Special Commissioner State GST, Bureau of Investigation , NB, Head quarters and Ors. Mr. Debabrata Dhar(Virtual) ... for the petitioner Mr. Pretom Das, Mr. Nabankur Paul ... for the State Mr. Dilip Kumar Agarwal. Mr. Bishwa Raj Agarwal ... for the respondent nos. 1 to 4 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. 3. As such, as the subsequent writ application relating to the same issue, as the issue in the present writ application has already been decided by the Single Bench or Division Bench, this writ application is disposed of, in view of the orders in WPA 2112 of 2025 and MAT 93 of 2025. 4. The respondent authorities to proceed as per the orders in the WPA 2112 of 2025 and MAT 93 of 2025. 5. WPA 370 of 2025 stands disposed of. 6. Urgent Photostat certified copy of this order, if applied for, be given to the learned counsel for the parties on usual undertakings. (Shampa Dutt (Paul), J.)