M/S Surya Alloy Industries Limited vs. The Union Of INDIA And Ors.

WP(C)/148/2026HC MeghalayaGSTCNR MLHC01000470202618 August 2026Bench: HON'BLE MR. JUSTICE H. S. THANGKHIEW,HON'BLE MR. JUSTICE B. BHATTACHARJEE3 pages
AI SummaryWithdrawn

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. The Court noted that the petitioner's counsel, on instructions, submitted that she may be allowed to withdraw the instant writ petition with liberty to approach an appropriate authority. The respondents' counsel had no objection to this request. Consequently, the Court ordered that the writ petition be closed and disposed of on withdrawal, granting the petitioner liberty to approach the appropriate authority as prayed. No specific findings were made on the merits of any underlying GST dispute, as the petition was withdrawn.

Facts

M/s. Surya Alloy Industries Limited, the petitioner, filed a writ petition before the High Court of Meghalaya. The respondents included the Union of India, the Commissioner GST, the Superintendent GST, and authorities from Uttar Pradesh. The petitioner, through its authorized representative, sought to withdraw the writ petition. The respondents had no objection to this request. The Court was informed that the petitioner wished to withdraw the petition with liberty to approach an appropriate authority.

Key Issues

1. Whether the petitioner should be allowed to withdraw the writ petition (WP(C). No. 148 of 2026)? Petitioner's Argument: The petitioner, through its counsel, submitted on instructions that it wished to withdraw the writ petition. The petitioner also sought liberty to approach an appropriate authority. Respondents' Argument: The counsel for the respondents stated that they had no objection to the petitioner's request for withdrawal.

AI-generated summary — verify with the full judgment below

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.

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