M/S CORNING TECHNOLOGIES INDIA PVT LTD vs COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND OTHERS — CWP/5527/2025

Case under Constitution of India Section 226/227. Disposed: --DISPOSED OF on 13th May 2026.

Case disposed Next hearing 27-Feb-2025

CNR: PHHC010315332025

e-Filing Number

24-02-2025

Filing Number

CWP/11901/2025

Filing Date

25-Feb-2025

Registration No

CWP/5527/2025

Registration Date

25-Feb-2025

Judge

Mr. Justice Deepak Sibal , Ms. Justice Lapita Banerji

Coram

Mr. Justice Deepak Sibal , Ms. Justice Lapita Banerji

Bench Type

Double

Category

6.42 - GOODS AND SERVICE TAX WRIT HARYANA (INDIRECT) ( 392 )

Sub-Category

( 944 )

Judicial Branch

WRITS -I BRANCH

Decision Date

13-May-2026

Nature of Disposal

--DISPOSED OF

Last updated 01-Jun-2026

Acts & Sections

Constitution of India Section 226/227

Petitioner(s)

  1. 1.M/S CORNING TECHNOLOGIES INDIA PVT LTD

    Adv. RISHAB SINGLA

  2. 2.M/s Corning Technologies India Pvt Ltd

Respondent(s)

  1. 1.COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND OTHERS

  2. 2.M/s Corning Technologies India Pvt Ltd

  3. 3.Additional Commissioner of Central Goods and Service Tax

  4. 4.Principal Commissioner of Central Goods and Service Tax

Case History

  1. Case disposedDisposed

  2. 13-May-2026

    Mr. Justice Deepak Sibal,ms. Justice Lapita BanerjiView PDF

    The High Court of Punjab and Haryana quashed the GST assessment order dated 29.11.2024 against Corning Technologies India Pvt. Ltd., finding it discriminatory. The court noted that for identical service transactions across multiple tax periods (July 2017-March 2023), the revenue had granted refunds treating the petitioner as an exporter in some periods but imposed tax in others, with no factual or legal distinction offered to justify this inconsistent treatment. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 25-Feb-2025

    Case filed

    Registration No. CWP/5527/2025

casestatus.in Summary

The High Court of Punjab and Haryana quashed the GST assessment order dated 29.11.2024 against Corning Technologies India Pvt. Ltd., finding it discriminatory. The court noted that for identical service transactions across multiple tax periods (July 2017-March 2023), the revenue had granted refunds treating the petitioner as an exporter in some periods but imposed tax in others, with no factual or legal distinction offered to justify this inconsistent treatment. This case analysis is maintained by casestatus.in based on publicly available court records.

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