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-February 2018, and March 2018. The refunds had been released after treating the petitioner as an exporter.
The Court further observed that, for the same issue and identical facts, assessment orders relating to the periods January 2022-June 2022 and July 2022-March 2023 had been challenged by the petitioner before the appellate authority. Those appeals were allowed through orders dated 22.07.2025 and 02.09.2025, and the respondents had already complied with those appellate orders.
The respondents did not dispute these facts and were unable to provide any reason to distinguish the tax period July 2017-March 2023 from the periods for which refunds had been granted and appellate relief had been allowed. No distinction on facts or in law regarding the services rendered by the petitioner was shown.
