1 2026:CGHC:538 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 165 of 2018 1 - Bagadiya Brothers Pvt. Ltd. Through Its Authorized Signatory Shri Manish Agrawal And A Company Incorporated Under The Companies Act 1956, Having Its Registered Office At Bagadiya Mansion, Ground Floor, Jawahar Nagar, Raipur Chhattisgarh, District : Raipur, Chhattisgarh ... Petitioner versus 1 - Union Of India Through The Joint Secretary (Revenue) Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001, District : New Delhi, Delhi 2 - The Gst Council Through The Additional Secretary, Gst Council Secretariat 5th Floor, Tower Ii, Jeewan Bharti Building, Janpath Road, Connaught Place, New Delhi - 110001, District : New Delhi, Delhi 3 - The Central Board Of Excise And Customs Ministry Of Finance, Government Of India, North Block, New Delhi - 110001, District : New Delhi, Delhi 4 - Commissioner Of Central Tax Goods And Services Tax, Central Gst Bhawan, Dhamtari Road, Tikrapara, Raipur 49001 Chhattisgarh, District : Raipur, Chhattisgarh 5 - Assistant Commissioner Central Tax, Goods And Services Tax, Korba, Plot No. 5, Nidhi Biz, Transport Nagar, Korba 495684 Chhattisgarh, District : Korba, Chhattisgarh 6 - Commissioner State Tax, Goods And Services Tax, Raipur Civil RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2026.01.06 17:39:50 +0530 2 Lines, Near Raj Bhavan, Raipur 492001 Chhattisgarh, District : Raipur, Chhattisgarh 7 - Assitant Commissioner State Tax, Goods And Services Tax, Korba, Nagar Nigam Korba 495678 Chhattisgarh, District : Korba, Chhattisgarh ... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Siddhant Das, Advocate appears on behalf of Mr. Sharad Mishra, Advocate For Respondents No.2 to 5. : Mr. Maneesh Sharma, Advocate For State/Respondents No.6 & 7 : Ms. Anuradha Jain, Dy. Govt. Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board 06/01/2026 1. Heard. 2. Learned counsel for the petitioner would submit that by the efflux of time this petition has become infructuous. 3. Learned counsel appearing for the respondents also conceded the aforesaid facts. 4. In view of above submission made by learned counsel for the petitioner, this petition is dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi