1 2025:CGHC:55103 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 51 of 2021 1 - Cheema Local Carrier And Construction Ward No. 1, Raipur Road, Shankar Nagar, Mahasamund District Mahasamund Chhattisgarh, Through Sh. Jagvir Singh Cheema, S/o Shri Sohan Singh Cheema, Aged About 48 Years, R/o Ward No. 1, Near Lic Office, Raipur Chhattisgah., District : Raipur, Chhattisgarh --- Petitioner versus 1 - Assistant Commissioner Sgst, Mahasamund Raipur Division - 1, District Mahasamund Chhattisgarh., District : Mahasamund, Chhattisgarh --- Respondent WPT No. 52 of 2021 1 - Cheema Bricks Ward No. 1, Raipur Road, Shankar Nagar, Mahasamund, District Mahasamund Chhattisgarh, Through Sh. Jagvir Singh Cheema, S/o Shri Sohan Singh Cheema, Aged About 48 Years, R/o Ward No. 1, Near Lic Office, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---Petitioner Versus RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.11.13 16:25:45 +0530 2 1 - Assistant Commissioner S G S T Mahasamund, Raipur Division - 1, Chhattisgarh., District : Mahasamund, Chhattisgarh --- Respondent WPT No. 53 of 2021 1 - Cheema Trading Company, Ward No. 1, Raipur, Road, Shankar Nagar, Mahasamund, District Mahasamund Chhattisgarh, Through Sh. Jagvir Singh Cheema, S/o Shri Sohan Singh Cheema, Aged About 48 Yeas, R/o Ward No. 1, Near L I C Office, Raipur Road, Mahasamund, District Mahasamund Chhattisgarh., District : Mahasamund, Chhattisgarh ---Petitioner Versus 1 - Assistant Commissioner S G S T, Mahasamund, Raipur Division - 1, District Mahasamund Chhattisgarh., District : Mahasamund, Chhattisgarh --- Respondent (Cause title as taken from Case Information System) For Petitioner :Mr. Bhishma Ahluwalia, Advocate in WPT No. 53 of 2021 and WPT No. 52 of 2021 For Petitioner :Mr. Bhishma Ahluwalia, Advocate appears on behalf of Mr. Rahul Tamaskar, Advocate in WPT No. 51 of 2021 For State/Respondent/s :Mr. Atanu Ghosh, Dy. Govt. Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board 12/11/2025 1. Heard. 2. Learned counsel for the petitioner would submit that without issuing show cause notice GST registration of the petitioner was 3 cancelled, ITC was recovered and Bank Account was attached, which was challenged by filing instant three petitions. He further submits that in pursuance of the interim order passed by this Court on 09.08.2021, attachment of Bank Account of the petitioner was released as also GST registration was restored, show cause notice was also issued to the petitioner, thereafter, the petitioner is participating in the proceeding before the respondents, therefore, he submits that these instant petitions become infructuous. 3. Learned counsel for the respondent also conceded aforesaid submission made by the learned counsel appearing for the petitioner. 4. In view of above submission made by learned counsel appearing for the petitioner, all the three petitions are dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi