Sutherland Global Services Private Limited Vs Assistant Commissioner CGST
Date: October 16, 2020
Subject Matter
Unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess cannot be carried forwarded into the GST regime
Summary
Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC), all jointly referred to as the “Cess” against the O…
The interesting and important question which arises in the present intra Court appeal from the judgment of the learned Single Judge dated 05.09.2019 allowing the writ petition of the Assessee M/s. Sutherland Global Services Private Limited in W.P.No.4773 of 2018, is as to whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and…