Authority: High Court of Meghalaya at Shillong

Order Date: 07 July 2026

Case Overview

  • Review petition No. 6 of 2026 filed by M/s Jorabat Shillong Expressway Limited (GSTIN 17AACCJ3827H1ZL) against Union of India, State of Meghalaya, GST Council and related tax authorities, seeking review of the judgment dated 02 June 2026 in WP(C) No.245 of 2024.
  • Petition alleged misinterpretation of the earlier judgment, that certain prayers and substantive contentions were not dealt with, causing grave prejudice, and claimed errors on the face of the record.
  • Counsel for petitioner, Senior Advocate Sujit Ghosh, argued applicability errors; respondents were represented by DSGI Dr. N. Mozika and GA N. Syngkon.
  • The court examined whether any of the three statutory grounds for review—error apparent on the face of the record, emergence of new material, or patent illegality—were satisfied.

Final Outcome

  • The bench of Justices H. S. Thangkhiew and B. Bhattacharjee held that none of the review grounds were established and dismissed the review application on 07 July 2026.

Topics: Taxation, Judicial Review