1 Serial No.02 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG MC[WP(C)]. No. 43 of 2026 in WP(C). No. 529 of 2025 Date of Decision: 23.06.2026 M/s. Zion Machines Ltd. Village – Anjok, Umptru Road, Byrnihat, Ri-Bhoi District, Meghalaya, Pin-793101. …Applicant -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 Bock, New Delhi, 110001, Contact No. 011 23092103, e-mail-rsev@nic.in 2. The Commissioner of Central Goods and Service Tax, Shillong, Crescence Building, 4rd Floor, M.G.Road, Shillong 793001. Meghalaya, Contact No. 0364 2227363. 3. The Asstt. Commissioner of Central Goods and Service Tax, Shillong Division-I, 2nd Floor, Meghalaya State Housing Financing Cooperative Society Ltd., Nongrim Hills, Shillong, Pin – 793003, Meghalaya, e-mail- cexd0608@nic.in , Contact No. 0364 2522927/2522969. 4. The Superintendent of Central Goods and Service Tax, Byrnihat Range – I, At – Romila Ropang House, Village- 2026:MLHC:608-DB 2 Lum Nongrim, P.O- Byrnihat, Dist-Ri Bhoi, Pin-793101, Meghalaya, e-mail-byrnihatrangeone17@gmail.com Contact No. 03638 263002. … Respondents Coram: Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge Appearance: For the Petitioner/Applicant(s) : Mr. R.S.Mishra, Adv. Ms. M.Dey, 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: Per. H.S. Thangkhiew, Judge: JUDGMENT AND ORDER (ORAL) 1. Mr. R.S.Mishra, learned counsel for the applicant/petitioner submits that they will not be pressing the instant misc. case. 2. Accordingly, misc. case stands closed and disposed of. (B. Bhattacharjee) (H.S. Thangkhiew) JUDGE JUDGE Meghalaya 23.06.2026 “Samantha PS” 2026:MLHC:608-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2026.06.23 18:17:48 IST