Authority: High Court of Meghalaya, Shillong

Order Date: 18.08.2026

Case Overview

  • Petitioner: M/s. Zion Machines Ltd, a limited company incorporated under the Companies Act, 1956, with its registered office and factory at Village‑Amjok, Umtru Road, Byrnihat, Ri‑Bhoi District, Meghalaya. Represented by its Director, Sri Tapan Guha Roy (Kolkata).
  • Respondents: 1) Union of India (Secretary, Ministry of Finance, Department of Revenue); 2) Commissioner of Central Goods and Service Tax, Shillong; 3) Assistant Commissioner, Central Goods and Service Tax, Central Excise, Shillong; 4) Superintendent, Byrnihat Range‑I, CGST. Represented by Dr. N. Mozika, DSGI, assisted by Ms. M. Myrchiang, learned counsel.
  • Petition Details: W.P.(C). No.529 of 2025 filed in the High Court of Meghalaya challenging the tax assessments/orders of the above respondents.
  • Petitioner’s Prayer: Permission to withdraw the writ petition on the ground of technical defects, with liberty to file a fresh petition if deemed necessary.
  • Respondents’ Position: No objection to the withdrawal, as indicated by Dr. N. Mozika and counsel.

Final Outcome

  • The Court, after hearing the submissions, ordered that the writ petition be withdrawn and the matter be closed and disposed of, granting the petitioner liberty to file a fresh petition in the future.

Topics: Tax Litigation, Court Order