Case LawWrit Petition No. 4773 of 2018
Sutherland Global Services Private Limited Vs Assistant Commissioner CGST
- Court:
- High Court
- Bench:
- Madras
- Date:
- September 5, 2019
- Type:
- Writ Petition
- Members:
- Anita Sumanth
Subject
Transitional credit of EC / SHEC / KKC allowed.
Transition
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…
Judgement
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…