The Calcutta High Court, Jalpaiguri circuit bench, dismissed WPA 741 of 2023 filed by M/S Asmi Construction Company against the Joint Commissioner, Central Goods & Service Tax and Central Excise, stating that subsequent events made the petition infructuous. The court ordered dismissal of the writ petition and vacated any interim orders previously granted. Judgment was delivered by Justice Ravi Krishan Kapur on 10 September 2026. This content may not be financially relevant.