M/S Jorabat Shillong Expressway Limited vs. Union Of INDIA And Ors.
Held
The Court held that the Miscellaneous Review Petition stands dismissed. This decision is based on the fact that a related Review Petition No. 6 of 2026 had already been decided. The Court's reasoning is that the present petition's fate is tied to the outcome of the aforementioned Review Petition No. 6 of 2026. Consequently, the operative direction is the dismissal of this Miscellaneous Review Petition. No specific issues regarding GST law or the merits of the underlying dispute were decided, as the dismissal was procedural. The ratio decidendi is that a review petition that is contingent upon another decided review petition will be dismissed if the primary review petition leads to dismissal.
Facts
This matter concerns a Miscellaneous Review Petition filed by M/s Jorabat Shillong Expressway Limited. The petitioner is seeking a review of a previous order. The respondents include the Union of India, the State of Meghalaya, and various GST authorities. The judgment states that "In view of the order passed in Review petition No. 6 of 2026, this Misc. Review petition also stand dismissed." No specific tax period, amount in dispute, or the nature of the order being reviewed is detailed in this judgment. The procedural history is limited to the filing of this review petition and its subsequent dismissal based on a related review petition.
Key Issues
1. Whether the present Miscellaneous Review Petition is to be dismissed in light of the order passed in Review Petition No. 6 of 2026. The petitioner, M/s Jorabat Shillong Expressway Limited, implicitly argues for the consideration of their review petition on merits by filing it. The respondents, including the Union of India and the State of Meghalaya, likely contend that the present petition should follow the fate of Review Petition No. 6 of 2026. No specific provisions of the GST Act or specific arguments are detailed in the judgment concerning the merits of the review itself, only its procedural dismissal.
AI-generated summary — verify with the full judgment below
Serial No. 01 Regular List
HIGH COURT OF MEGHALAYA AT SHILLONG MC (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)/Applicant(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
The judgment continues below.
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Reproduced from the public record of the Meghalaya High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.