The Assessee is not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability
Section 54 of the CGST Act, 2017 — Refund of Cess– The petitioner sought a writ in the nature of mandamus for credit of Cess Rs. 2,78,322/-. The respondent counsel submitted that the issue raised in the present writ petition has been adjudicated by Division Bench of Madras High Court vide order dated 16.10.2020 passed in the case of Assistant Commissioner of CGST and Central Excise & Ors. vs. Sutherland Global Services Pvt. Ltd., Writ Appeal No. 53/2020.The petitioner counsel failed to controvert the submissions made by the respondent.
Held that:- The Hon’ble High Court dismissed the petition in view of the decision given by Madras High Court.
The Assessee is not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability
Section 54 of the CGST Act, 2017 — Refund of Cess– The petitioner sought a writ in the nature of mandamus for credit of Cess Rs. 2,78,322/-. The respondent counsel submitted that the issue raised in the present writ petition has been adjudicated by Division Bench of Madras High Court vide order dated 16.10.2020 passed in the case of Assistant Commissioner of CGST and Central Excise & Ors. vs. Sutherland Global Services Pvt. Ltd., Writ Appeal No. 53/2020.The petitioner counsel failed to controvert the submissions made by the respondent.
Held that:- The Hon’ble High Court dismissed the petition in view of the decision given by Madras High Court.