M/S Jorabat Shillong Expressway Limited vs. Union Of INDIA And Ors.
Held
The High Court held that the review application did not meet the established standards for review. The Court found that none of the three recognized grounds for review – error apparent on the face of the record, discovery of new and important matter or evidence, or any patent illegality – were made out by the petitioner. Consequently, the Court concluded that the review application was not maintainable and therefore dismissed it. The Court did not delve into the merits of the original writ petition or the specific GST provisions that might have been in dispute in the underlying matter, as the focus was solely on the grounds for review. No specific amount in dispute was mentioned in the review judgment.
Facts
M/s Jorabat Shillong Expressway Limited (the petitioner) filed a review application seeking to review a judgment and order dated 02.06.2026 passed by the High Court of Meghalaya in WP(C) No. 245 of 2024. The petitioner contended that the original judgment was based on a misinterpretation of other judgments, leading to errors apparent on the face of the record. They also argued that certain prayers and substantive contentions were not addressed, causing grave prejudice. The respondents, including the Union of India and the State of Meghalaya, were represented. The review application was filed on 07.07.2026.
Key Issues
1. Whether the review petitioner has made out grounds for review of the judgment and order dated 02.06.2026 passed in WP(C) No. 245 of 2024, specifically concerning an error apparent on the face of the record, new materials, or patent illegality? Petitioner's Arguments: The petitioner argued that the original judgment contained errors on the face of the record due to a misinterpretation of applicable judgments and that substantive contentions and prayers were not adequately dealt with, causing prejudice. Revenue/State's Arguments: The judgment does not record any specific arguments made by the respondents in opposition to the review application. However, the Court's decision implies that the respondents' position, or at least the Court's assessment of the review grounds, did not support the review.
AI-generated summary — verify with the full judgment below
Serial No. 01 Regular List
HIGH COURT OF MEGHALAYA AT SHILLONG Review Pet. No. 6 of 2026
Date of Decision: 07.07.2026 M/s Jorabat Shillong Expressway Limited Through its authorized Representative Umjarasi, Nongthymmai, Nongpoh, Meghalaya-783102, GSTIN: 17AACCJ3827H1ZL
… Review Petitioner(s) Versus
Union of India Through the Secretary, Ministry of Finance, Department of Revenue, North Block, Government of India, New Delhi-110001. 2. State of Meghalaya Through the Secretary, Finance Department, Government of Meghalaya Room No. 305, Additional Secretariat Building Shillong-793001. 3. The Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, New Delhi.
The Additional Director, Directorate General of Goods & Services Tax Intelligence, Shillong Regional Unit, 3rd Floor, Old Arunachal Pradesh Secretariat Building, Shillong-793001. 5. The Additional Commissioner of Central GST and Central Excise, Crecens Building, M.G. Road, Shillong-793001
2026:MLHC:676-DB
P
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