Sutherland Global Services Private Limited Vs Assistant Commissioner CGST
Date: September 5, 2019
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): Anita Sumanth
Subject Matter
Transitional credit of EC / SHEC / KKC allowed.
Summary
1. Instructions issued by the Central Board of Excise and Customs dated 07.12.2015, reveal a policy decision, not to allow utilisation of accumulated credit of EC and SHEC, but nowhere states that the credit has lapsed. The Board only says that the c…
The petitioner prays for a writ of Certiorari quashing letter dated 14.02.2018 issued by the 1st respondent Assessing Officer. As a consequence thereof the petitioner would be entitled to avail and utilise accumulated credit pertaining to Education Cess (in short ‘EC’), Secondary and Higher Education Cess (in short ‘SHEC’) and Krishi Kalyan Cess (in short KKC’). 2. Th…