1 2025:CGHC:52408 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 155 of 2021 1 - Planet Earth Realbuild Llp Hira Arcade, Near New Bus Stand Pandri, Raipur Chhattisgarh, Through Its Authorized Signatory Sh. Vinay Kumar Agrawal, S/o Sh. Hanuman Prasad Agrawal , Aged About 35 Years, R/o Opposite Pahaljani Nursing Home, Anupam Nagar Raipur Chhattisgarh. --- Petitioner versus 1 - Assistant Commissioner State Tax (SGST) , Circle 8, Raipur Civil Lines Raipur. --- Respondent WPT No. 176 of 2021 1 - Ambuja Realty Development Limited Ambuja City Centre Mall, Vidhan Sabha Road Mowa, Near Saddu Nala, Raipur, Chhattisgah 492007 Through Its Authorized Signatory Jaspreet Kaur, D/o Harchand Singh, Aged About 32 Years R/o 30/3, Baroda Sarani, Baljit Apartment- 1, 2nd Floor, Flat No. 7, Kolkata, West Bengal. ---Petitioner Versus 1 - Assistant Commissioner State Tax (SGST), Circle- 8, Raipur, Civil Lines, Raipur, Chhattisgarh. --- Respondent (Cause title, as taken from CIS) RUKHSAR BANO Digitally signed by RUKHSAR BANO Date: 2025.10.30 14:27:54 +0530 2 For Petitioners For Respondent : : Mr. Hari Agrawal, Advocate appears on behalf of Mr. Bhishma Ahluwalia, Advocate Mr. Dilman Rati Minj, Govt. Advocate. (Hon'ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 28/10/2025 1. Heard. 2. Learned counsel appearing for the petitioners submits that the appellate authority has passed the assessment order and appellate order in WPT No.155/2021 and the assessment order has been passed and appeal is pending in WPT No.176/2021. He further submits that the matters have been finally adjudicated, therefore, both petitions have become infructuous. 3. Learned State counsel also conceded the aforesaid contention made by learned counsel for the petitioners. 4. In view of the above, both writ petitions (T) are dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi) JUDGE Rukhsar