SHILLONG, India, July 15 -- Meghalaya High Court issued the following judgment on June 23:

HIGH COURT OF MEGHALAYA AT SHILLONG

MC[WP(C)]. No. 43 of 2026 in WP(C). No. 529 of 2025

Date of Decision: 23.06.2026

M/s. Zion Machines Ltd.

Village - Anjok, Umptru Road, Byrnihat, Ri-Bhoi District, Meghalaya, Pin-793101. ... Applicant

-Versus-

1. Union of India, represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue, Parliament House, Room No. 128-A, North Block, New Delhi, 110001, Contact No. 011 23092103, e-mail-rsev@nic.in

2. The Commissioner of Central Goods and Service Tax, Shillong, Crescence Building, 4rd Floor, M.G. Road, Shillong 793001, Meghalaya, Contact No. 0364 2227363.

3. The Asstt. ...