Neutral Citation No. - 2025:AHC:26064-DB Chief Justice's Court Case :- WRIT TAX No. - 134 of 2025 Petitioner :- M/s Pankaj Foam House Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Pranjal Shukla, Gauransh Mishra Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 29.09.2022 passed by Deputy Commissioner, SGST, Bijnor, U.P. 2. A prayed has been made to direct the respondents to issue or upload DRC-07 pursuant to the order dated 29.09.2022 for filing appeal under Section 107 of the UPGST Act, 2017. 3. When the matter came up before the Court on 20.01.2025, learned Standing Counsel was directed to complete his instructions on the aspect of nature of order which needs to be passed by the respondents pursuant to the order dated 29.09.2022 against which an online appeal can be filed and/or issue order under DRC-07 in terms of Rule 142 of the UPGST Rules, 2017, as prayed by the petitioner. 4. Today, instructions have been produced inter alia indicating that summary of order in Form GST DRC-07 has been issued on 03.02.2025 and copy of the instructions has been handed over to counsel for the petitioner. 5. In view of above fact situation, wherein as prayed by the petitioner, the summary of order in DRC-07 has now been uploaded on 03.02.2025 by the respondents and copy whereof has been handed over to the counsel for the petitioner, the present petition, as filed, has been rendered infrutuous, the same is, therefore, disposed of as having become infructuous. Order Date :- 24.2.2025 Sandeep/Pkb (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad