Meghalaya High Court

WP(C)/529/2025 of M/S. ZION MACHINES LTD. Vs UNION OF INDIA AND 3 ORS. on 18 August 2026

No.08 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG WP(C). No. 529 of 2025 Date of Decision: 18.08.2026 M/s. Zion Machines Ltd. A Limited Company incorporated under the Companies Act, 1956, having its Registered Office and Factory premises at Village –Amjok, Umtru Road, Byrnihat, Ri-Bhoi

Serial No.08

Regular List

HIGH COURT OF MEGHALAYA

AT SHILLONG

WP(C). No. 529 of 2025

Date of Decision: 18.08.2026

M/s. Zion Machines Ltd.

A Limited Company incorporated under the Companies Act, 1956, having its Registered Office and Factory premises at Village –Amjok, Umtru Road, Byrnihat, Ri-Bhoi District, Pin-793101, Meghalaya, represented by its Director Sri Tapan Guha Roy, resident of 10/4, Panchanantala Road, Kolkata – 700041, West Bengal, Pin-793101, Meghalaya Contact No. +91 9830072078, e-mail-tapangroy@yahoo.co.in.

…Petitioner

-Versus-

1. Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue, Parliament House, Room No. 128-A, North Block, New Delhi – 110 001, Contact No. 011-23092103, e-mail – rsecy@nic.in.

2. The Commissioner of Central Goods and Service Tax, Shillong: Crescence Building, 3rd Floor, M.G.Road, Shillong, 793001, Meghalaya, Contact No. 0364-2227363, e-mail ID -

3. The Assistant Commissioner, Central Goods and Service Tax, Central Excise, Shillong, Division-I, 2nd Floor, Meghalaya State Housing Financing Cooperate Society Ltd., Nongrim Hills,

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Shillong, Pin-793003, Meghalaya, e-mail ID-cexd0608@nic.in, Contact No. 0364-2522927/2522969.

4. The Superintendent, Byrnihat Range-I, CGST, At-Romila Ropang House, Village – Lum Nongrime, P.O.Byrnihat, Dist – Ri-Bhoi, Pin – 793101, Meghalaya. Contact No. 03638-263002, e-mail-byrnihatrangeone17@gmail.com.

… Respondents

Coram:

Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge

Appearance: For the Petitioner/Applicant(s) : Mr. D.Sahu, Adv.

Ms. M.Gogoi, Adv.

For the Respondent(s)

: Dr. N.Mozika, DSGI with

Ms. M.Myrchiang, Adv.

i) Whether approved for reporting in

Yes/No

Law journals etc:

ii) Whether approved for publication

Yes/No

in press:

Per. H.S. Thangkhiew, Judge:

JUDGMENT AND ORDER (ORAL)

1. Mr. D.Sahu, learned counsel for the petitioner, today prays that he may be allowed to withdraw the instant writ petition due to technical defects that this apparent, however, with liberty to file afresh.

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2. The same is not objected to by Dr. N.Mozika, learned DSGI assisted by Ms. M.Myrchiang, learned counsel for the respondents.

3. Accordingly, matter stands closed and disposed of on withdrawal, however, with liberty granted as prayed.

(B. Bhattacharjee)

(H.S. Thangkhiew) JUDGE

JUDGE

2026:MLHC:904-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2026.08.18 17:40:46 IST Signature Not Verified

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