GST Demand Quashed as Revenue Took Contradictory Stand on Same Facts

Corning Technologies India Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (Punjab and Haryana High Court) The Punjab and Haryana High Court allowed the writ petition challenging an order dated 29.11.2024 through which the petitioner had been assessed to tax for the period July 2017 to March 2023. The Court noted that, on the same set of facts forming the basis of the impugned tax demand, the respondent authorities had earlier granted refunds to the petitioner through orders dated 13.03.2019, 10.10.2019, and 09.09.2020 relating to the tax periods November 2017, December 2017-Februar...