1 2026:CGHC:18439 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 176 of 2024 • S I S Limited Quorum Building, E-2 To E-5 And E-9 To E-12 5th Floor, V I P Road, Opposite Babylon Tower, Raipur- 492007, Chhattisgarh (Through Mr. Arvind Saini- Assistant General Manager) ... Petitioner versus 1. Commercial Tax, Gst Department Through Secretary Commercial Tax, Mantralaya Mahanadi Bhawan, Atal Nagar, Raipur, C.G. 2. Deputy Commissioner Of State Tax Raipur Division-2, Chhattisgarh, Devendra Nagar, Raipur, Chhattisgarh ... Respondent(s) For Petitioner : Mr. Anmol Gupta, Advocate holding the brief of Mr. Sumit Singh, Advocate For State : Ms. Anuradha Jain, Dy. Government Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 22.04 .2026 1. Learned counsel for the petitioner would submit that by efflux of time, this petition has become infructuous. 2. Taking into consideration the statement made by Mr. Gupta, this petition is dismissed being rendered infructuous. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.04.23 10:48:09 +0530