1 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- 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) 2025:MLHC:1244-DB 2 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. 2025:MLHC:1244-DB 3 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