SHILLONG, India, July 15 -- Meghalaya High Court issued the following judgment on June 23:

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

2026:MLHC:608-DB

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 Law journals etc: Yes/No ii) Whether approved for publication in press: Yes/No

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) JUDGE

(H.S. Thangkhiew) JUDGE

Meghalaya

23.06.2026

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