1 2026:CGHC:20474 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPS No. 4727 of 2022 Mantri Ram Bhagat S/o Late Shri Modgo Ram Aged About 59 Years R/o Swastik Vihar, Ward No. 48, P.S. Chakradhar Nagar, Tahsil And District - Raigarh (C.G.) ... Petitioner versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Commercial Tax (Excise), Mahanadi Bhawan, Nawa Raipur, Atal Nagar, District Raipur (C.G.) 2 - Excise Commissioner North Block, Sector 19, Gst Bhawan, Nawa Raipur, Atal Nagar, District Raipur (C.G.). 3 - District Excise Officer Raigarh, District Raigarh (C.G.) ... Respondent(s) For Petitioner : Ms. Pragya Pandey, Advocate For Respondent(s) : Mr. Vinay Pandey, Dy. A.G. Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 01/05/2026 1. At the very outset, learned counsel appearing for the petitioner would submit that by efflux of time, this writ petition has become infructuous. 2. Not opposed by the other side. 3. Recording the submission made by learned counsel for the petitioner, this writ petition is dismissed being rendered infructuous. Sd/- Rakesh Mohan Pandey JUDGE Nadim Digitally signed by NADIM MOHLE