Meghalaya High Court
WP(C)/703/2025 of HOPING KURBAH Vs THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND 4 ORS. on 17 December 2025
No.02 Supp. List HIGH COURT OF MEGHALAYA AT SHILLONG WP(C). No. 703 of 2025 Date of Decision: 17.12.2025 Shri. Hoping Kurbah, S/o Late J.Wardkhar. … Petitioner(s)/Appellant(s) -Versus- 1. The Commissioner Central Goods and Services Tax Crescens Building, M.G.Road, Shillong-793 001. 2. The
Serial No.02
Supp. List
HIGH COURT OF MEGHALAYA
AT SHILLONG
WP(C). No. 703 of 2025
Date of Decision: 17.12.2025
Shri. Hoping Kurbah,
S/o Late J.Wardkhar.
… Petitioner(s)/Appellant(s)
-Versus-
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1. The Commissioner Central Goods and Services Tax Crescens Building, M.G.Road, Shillong-793 001.
2. The Additional Commissioner (Appeals), CGST, Central Excise & Customs, 3rd Floor, GST Bhawan, Kedar, Machkhowa, Guwahati-781 001.
3. The Superintendent CGST Nongpoh Range, Shillong Division-I, Ri-Bhoi District, Meghalaya.
4. Assistant Commissioner (Anti- Evasion Office of the Commissioner of CGST, Crescens Building, M.G.Road, Shillong – 793 001.
5. The Superintendent (Anti-Evasion Unit) Office of the Commissioner of CGST, Crescens Building, M.G.Road, Shillong – 793 001.
… Opp. Party/Respondent(s)
Coram:
Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge
Appearance: For the Petitioner/Applicant(s) : Mr. S.Panthi, Adv.
Mr. S.Thapa, 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:
JUDGMENT AND ORDER (ORAL) Per. H.S. Thangkhiew, Judge:
1. Heard Mr. S.Panthi, learned counsel for the petitioner.
2. Issue notice.
3. Dr. N.Mozika, learned DSGI assisted by Ms. C.Jala, learned counsel is present and accepts notice on behalf of all the respondents, as such, no further notice is called for.
4. At the outset, Mr. S.Panthi, learned counsel for the petitioner prays that he may be allowed to withdraw the instant writ application with liberty to approach the Appellate Tribunal, as Section 112(b) of the CGST Act provides for appeals to the Appellate Tribunal against the order in appeal.
5. Learned counsel for the petitioner is permitted to withdraw this instant application to prefer the statutory appeal.
6. Matter accordingly stands closed and disposed of on withdrawal.
(B. Bhattacharjee)
(H.S. Thangkhiew) JUDGE
JUDGE
2025:MLHC:1244-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2025.12.17 20:33:14 IST Signature Not Verified