D/L 145 Court no. 11 September 08, 2026. KAUSHIK Calcutta High Court In the Circuit Bench at Jalpaiguri W.P.A. 2831 of 2023 Surendra Kumar Periwal Vs. Assistant Commissioner of State Revenue (SGST), Siliguri Charge & Ors. Ms. Keya Kundu … for the petitioner Mr. Ratan Banik Mr. Biswaraj Agarwal … for the respondent nos. 4 & 6 The writ petition is directed against an order dated 6 August, 2021 passed under section 74 of the Central Goods and Services Act read with the order dated 30 May, 2022 passed by the Appellate Authority. It is submitted on behalf of the petitioner that during the pendency of the appeal, the petitioner has invoked its statutory remedy and approached the Tribunal. In view of the above, nothing survives in the present writ petition. WPA 2831 of 2023 stands dismissed. It is made clear that there has been no expression or adjudication on the merits of the case and all issues are left open for the Tribunal to decide in accordance with law. Interim orders, if any, stand vacated. (Ravi Krishan Kapur, J.)