Meghalaya High Court

MC(WPC)/43/2026 of M/S. ZION MACHINES LTD. Vs UNION OF INDIA AND ORS. on 23 June 2026

2026:MLHC:608

No.02 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG MC[WP(C)]. No. 43 of 2026 in WP(C). No. 529 of 2025 Date of Decision: 23.06.2026 M/s. Zion Machines Ltd. Village – Anjok, Umptru Road, Byrnihat, Ri-Bhoi District, Meghalaya, Pin-793101. …Applicant -Versus- 1. Union of India,

Serial No.02

Regular List

HIGH COURT OF MEGHALAYA

AT SHILLONG

MC[WP(C)]. No. 43 of 2026 in

WP(C). No. 529 of 2025

Date of Decision: 23.06.2026

M/s. Zion Machines Ltd.

Village – Anjok, Umptru Road, Byrnihat,

Ri-Bhoi District, Meghalaya, Pin-793101.

…Applicant

-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 Bock, New Delhi, 110001, Contact No. 011 23092103, e-mail-rsev@nic.in

2. The Commissioner of Central Goods and Service Tax, Shillong, Crescence Building, 4rd Floor, M.G.Road, Shillong 793001. Meghalaya, Contact No. 0364 2227363.

3. The Asstt. Commissioner of Central Goods and Service Tax, Shillong Division-I, 2nd Floor, Meghalaya State Housing Financing Cooperative Society Ltd., Nongrim Hills, Shillong, Pin – 793003, Meghalaya, e-mail- cexd0608@nic.in , Contact No. 0364 2522927/2522969.

4. The Superintendent of Central Goods and Service Tax, Byrnihat Range – I, At – Romila Ropang House, Village- 2026:MLHC:608-DB

Page 1 of 2

Lum Nongrim, P.O- Byrnihat, Dist-Ri Bhoi, Pin-793101, Meghalaya, e-mail-byrnihatrangeone17@gmail.com Contact No. 03638 263002.

… Respondents

Coram:

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

Appearance: For the Petitioner/Applicant(s) : Mr. R.S.Mishra, Adv.

Ms. M.Dey, Adv.

For the Respondent(s)

: Dr. N.Mozika, DSGI with

Ms. C.Jala, 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. R.S.Mishra, learned counsel for the applicant/petitioner submits that they will not be pressing the instant misc. case.

2. Accordingly, misc. case stands closed and disposed of.

(B. Bhattacharjee)

(H.S. Thangkhiew) JUDGE

JUDGE

Meghalaya 23.06.2026 “Samantha PS” 2026:MLHC:608-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2026.06.23 18:17:48 IST Signature Not Verified

Page 2 of 2

Loading citations and judicial treatment…

You have used today's free searches. Sign in, for free, to keep searching without a limit.

Compass reads the judgments for you and finds the paragraphs for and against your question. Sign in to use it.

My Vault follows judgments for you and records every later decision that cites them. Sign in to keep one.

Sign in to download the court's PDF. The full text stays free to read here.

Search and read Indian judgments without limits, save them to My Vault and find the relevant paragraphs with Compass.

Open the sign-in page instead