Serial No. 10 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG WP(C) No. 56 of 2025 Date of Decision: 02.12.2025 M/s Ishaan Technologies Pvt. Ltd., (A Private Limited Company incorporated under the Companies Act, 156) having its Registered Office at Raid Marwet, Hima Mylliem, Village-Amjok Byrnihat, Ri-Bhoi District, Pin-793101, Meghalaya represented by its Director Sri Tapan Guha Roy, R/o Village-Amjok, P.O. & P.S. Byrnihat, Dist-Ri-Bhoi, Pin-793101, Meghalaya, Contact No. +919830072078, e-mail- tapangroy@yahoo.co.in …. Petitioner(s) Versus 1. Union of India represented by The Secretary to the Government of India, Ministry of Finance, Department of Revenue, Room No. 66-A, North Block, New Delhi-110 001. 2. The Commissioner of Central Goods and Service Tax, Shillong Crescence Building, 3rd Floor, M.G. Road, Shillong, Pin-793001 Meghalaya, Contact No. 0364-227363, e-mail ID cexshillong@nic.in 3. The Assistant Commissioner Central Goods and Service Tax, Central Excise, Shillong, Division-I, Crescence Building, 3rd Floor Shillong-793001. 4. The Commissioner (Appeals) CGST, Central Excise & Customs, Guwahati, 3rd Floor, GST Bhawan, Kedar Road, Machkhowa, Guwahati-781001. … Respondent(s) 2025:MLHC:1164-DB __________________________________________________________ Coram: Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge Appearance: For the Petitioner(s) : Mr. D. Sahu, Adv. with Ms. M. Gogoi, Adv. For the Respondent(s) : Dr. N. Mozika, DSGI with Ms. M. Myrchiang, Adv. i) Whether approved for reporting in Yes/No Law journals etc: ii) Whether approved for publication Yes/No in press: Per. H.S. Thangkhiew, Judge: (ORAL) 1. Mr. D. Sahu, learned counsel for the petitioner prays that he may be allowed to withdraw the instant application, with a liberty to take recourse to alternate remedy available. 2. The prayer is allowed, and the matter stands closed on withdrawal with a liberty to the writ petitioner to approach the Tribunal, whereafter, the same shall be disposed of in accordance with law. (B. Bhattacharjee) (H.S. Thangkhiew) Judge Judge Meghalaya 02.12.2025 “V. Lyndem PS” 2025:MLHC:1164-DB Digitally signed by VALENTINO LYNDEM Date: 2025.12.02 18:55:13 IST