M/S Jorabat Shillong Expressway Limited vs. Union Of INDIA And 5 Ors.
Held
As the judgment explicitly states that the Misc. Case stands disposed of in view of an order passed in the connected WP(C) No. 245 of 2024, no specific findings or decisions on any issues related to GST are recorded in this excerpt. The Court did not delve into the merits of the case as presented in MC (WPC) No. 148 of 2024. Therefore, there are no findings on any specific issues, no reasoning provided, and no ratio decidendi that can be extracted from this text. The operative directions are limited to the disposal of the Misc. Case based on the order in the main writ petition, with no relief granted or denied on the specific grounds of this application. No issues were expressly left undecided as the matter was disposed of summarily.
Facts
This matter pertains to MC (WPC) No. 148 of 2024, filed in connection with WP(C) No. 245 of 2024 before the High Court of Meghalaya. The petitioner is M/s Jorabat Shillong Expressway Limited. The respondents include the Union of India, the State of Meghalaya, the Central Board of Indirect Taxes and Customs (CBIC), the Directorate General of Goods & Services Tax Intelligence (DGGI), the Additional Commissioner of Central Goods and Services Tax, Shillong Commissionerate, and the Goods and Service Tax Council. The judgment indicates that the Misc. Case stands disposed of in view of an order passed in the connected WP(C) No. 245 of 2024. No specific tax period, amount in dispute, or the exact nature of the order or action under challenge is detailed in this excerpt, nor is the authority that passed it specified.
Key Issues
The provided judgment excerpt does not detail the specific issues that the Court had to decide, nor does it record the arguments presented by either the petitioner or the respondents. Consequently, the questions of law or mixed law and fact, the specific provisions of law relied upon, or any authorities, circulars, or precedents cited by either party are not available in this text. The judgment simply states that the Misc. Case is disposed of in view of an order passed in a connected writ petition.
AI-generated summary — verify with the full judgment below
Serial No. 01 Supplementary List HIGH COURT OF MEGHALAYA AT SHILLONG MC (WPC) No. 148 of 2024 in WP(C) No. 245 of 2024
Date of Decision :02.06.2026 M/s Jorabat Shillong Expressway Limited Through its authorized Representative, Shri Nilanjan Chokraborty, Umjarasi, Nongthymmai, Nongpoh, Meghalaya-783102, Through its authorized representative GSTIN: 17AACCJ3827H1ZL
… 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 Goods
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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.