M/S CORNING TECHNOLOGIES INDIA PVT LTD vs COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND OTHERS

CWP-5527 of 2025 (O&M) Sr. No.135 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-5527 of 2025 (O&M) Date of Decision : 13.05.2026 M/s Corning Technologies India Pvt. Ltd. …Petitioner Versus Commissioner of Central Goods and Service Tax and others …Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Deepak Thakur, Advocate, for the petitioner. Ms. Pridhi Sandhu, Sr. Standing Counsel for the respondents. *** DEEPAK SIBAL, J. (Oral) Through this petition, the petitioner has challenged order dated 29.11.2024 through which the petitioner has been assessed to tax for the period July 2017-March 2023. 2. After hearing learned counsel for the parties and perusing the record, the undisputed facts which have emerged are that on the same set of facts, on the basis whereof the petitioner has been taxed through the impugned order dated 29.11.2024, the petitioner had been ordered release of refunds through different orders passed by the respondent authorities dated 13.03.2019, 10.10.2019 and 09.09.2020 pertaining to the tax period November 2017, December 2017-February 2018 and March 2018, respectively. 3. It is further not denied by lea