1 Serial No.08 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG WP(C). No. 529 of 2025 Date of Decision: 18.08.2026 M/s. Zion Machines Ltd. A Limited Company incorporated under the Companies Act, 1956, having its Registered Office and Factory premises at Village –Amjok, Umtru Road, Byrnihat, Ri-Bhoi District, Pin-793101, Meghalaya, represented by its Director Sri Tapan Guha Roy, resident of 10/4, Panchanantala Road, Kolkata – 700041, West Bengal, Pin-793101, Meghalaya Contact No. +91 9830072078, e-mail-tapangroy@yahoo.co.in. …Petitioner -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 – 110 001, Contact No. 011-23092103, e-mail – rsecy@nic.in. 2. The Commissioner of Central Goods and Service Tax, Shillong: Crescence Building, 3rd Floor, M.G.Road, Shillong, 793001, Meghalaya, Contact No. 0364-2227363, e-mail ID - 3. The Assistant Commissioner, Central Goods and Service Tax, Central Excise, Shillong, Division-I, 2nd Floor, Meghalaya State Housing Financing Cooperate Society Ltd., Nongrim Hills, 2026:MLHC:904-DB 2 Shillong, Pin-793003, Meghalaya, e-mail ID-cexd0608@nic.in, Contact No. 0364-2522927/2522969. 4. The Superintendent, Byrnihat Range-I, CGST, At-Romila Ropang House, Village – Lum Nongrime, P.O.Byrnihat, Dist – Ri-Bhoi, Pin – 793101, Meghalaya. Contact No. 03638-263002, e-mail-byrnihatrangeone17@gmail.com. … Respondents Coram: Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge Appearance: For the Petitioner/Applicant(s) : Mr. D.Sahu, Adv. 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: JUDGMENT AND ORDER (ORAL) 1. Mr. D.Sahu, learned counsel for the petitioner, today prays that he may be allowed to withdraw the instant writ petition due to technical defects that this apparent, however, with liberty to file afresh. 2026:MLHC:904-DB 3 2. The same is not objected to by Dr. N.Mozika, learned DSGI assisted by Ms. M.Myrchiang, learned counsel for the respondents. 3. Accordingly, matter stands closed and disposed of on withdrawal, however, with liberty granted as prayed. (B. Bhattacharjee) (H.S. Thangkhiew) JUDGE JUDGE 2026:MLHC:904-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2026.08.18 17:40:46 IST