1 Serial No.02 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG WP(C). No. 148 of 2026 Date of Decision: 18.08.2026 M/s. Surya Alloy Industries Limited Having its registered office at 1/1 Camac Street, 3rd Floor, Kolkata 700 016, West Bengal Represented by its Authorised Representative, Shri. Bijoy Choudhury, Son of Naren Chandra Choudhury Resident of Madhab Nagar, Near S.I.P.R.D. Khanapara, Guwahati-781022. …Petitioner -Versus- 1. The Union of India through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi – 110001. 2. The Commissioner GST, GST Bhawan, 1st Floor RAPs Mansion, MG Road, Shillong – 793001. 3. The Superintendent GST, Byrnihat, Range-I Byrnihat, District Ri-Bhoi Meghalaya-793101. 4. The Commissioner, GST through the Principal Secretary, Department of Commercial Tax, Government of Uttar Pradesh, Lucknow. 2026:MLHC:903-DB 2026:MLHC:903-DB 2 5. The Assistant Commissioner, Commercial Tax, Mobile Squad Unit-I, Lakhanpur, Kanpur Nagar, Uttar Pradesh. …Respondents. Coram: Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge Appearance: For the Petitioner/Applicant(s) : Ms. K.Decruse, Adv. For the Respondent(s) : Ms. M.Myrchiang, Adv. vice Dr. N.Mozika, DSGI. 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. Ms. K.Decruse, learned counsel for the petitioner submits on instructions that she may be allowed to withdraw this instant writ petition, however, with liberty to approach an appropriate authority. 2. Ms. M.Myrchiang, learned counsel vice Dr. N.Mozika, learned DSGI for the respondents has no objection. 2026:MLHC:903-DB 2026:MLHC:903-DB 3 3. Accordingly, on the prayer of the learned counsel for the petitioner, the writ petition is closed and disposed of on withdrawal, however, with liberty to approach the appropriate authority as prayed. (B. Bhattacharjee) (H.S. Thangkhiew) JUDGE JUDGE 2026:MLHC:903-DB 2026:MLHC:903-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2026.08.18 17:39:07 IST