6 06-03-2026 AKG Ct. 237 WPA 15511 of 2024 Ambrish Sharma Vs. Assistant Commissioner, CGST & Central Excise, BBD Bag-I Division, Kolkata North Commissionerate & Ors. Ms. Chayna Kumary …for the Petitioner Mr. Uday Shankar Bhattacharyya, Ms. Banani Bhattacharyya, Ms. Ekta Sinha …for the CGST The petitioner challenged an adjudication order dated April 29, 2024, issued by the Assistant Commissioner, BBD Bag-I Division, Kolkata North Commissionerate by filing this writ petition. It appears that a statutory appeal under Section 107 of the Central Goods & Services Tax Act, 2017 during pendency of this writ petition has been preferred against the said adjudication order. In that view of the matter, there is no justification to keep this writ petition pending. Accordingly, WPA 15511 of 2024 is disposed of. Needless to mention that disposal of the writ petition shall have no bearing on the merit of the statutory appeal preferred by the petitioner. (Kausik Chanda, J.)