1 2025:CGHC:6750 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 158 of 2024 1 - M/s Tent Factory Through Authorized Signatory Taranjeet Singh Hora S/o Raghubeer Singh Hora, Aged About 48 Years, R/o G.E. Road, Near Telibandha, Railway Crossing, Raipur, Chhattisgarh. ... Petitioner(s) versus 1 - Commissioner SGST, Atal Nagar, Nawa Raipur, Chhattisgarh. 2 - Assistant Commissioner, SGST, Atal Nagar Nawa Raipur, Chhattisgarh. ... Respondent(s) For Petitioner(s) : None For Respondent(s) : Ms. Anuradha Jain, Panel Lawyer SB.: Hon'ble Mr. Justice Deepak Kumar Tiwari Order on Board SHYNA AJAY Digitally signed by SHYNA AJAY Date: 2025.02.10 14:22:10 +0530 2 06/02/2025 1. At the outset, learned counsel for the State submits that the final order has been passed on 28.1.2025 in terms of Section 74(9) of the Central Goods and Services Tax Act, 2017 and Rule 142(5) of the Central Goods and Services Tax Rules, 2017 and a copy of the order has also been filed along with a covering memo dated 1.2.2005. She further submits that only against the interim order of attachment and refund of Rs.50,00,000/-, this petition has been filed. However, a final order has been passed, therefore, this petition has become infructuous. 2. In view of the above submission, the petition is dismissed as having rendered infructuous. Sd/- (Deepak Kumar Tiwari) Judge Shyna