Jay Ushin Limited Vs Union Of India
Date: February 3, 2021
Subject Matter
Carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability is not allowed
Summary
This petition is dismissed in view of the decision given by Madras High Court in the case of Assistant Commissioner of CGST and Central Excise & Ors. vs. Sutherland Global Services Pvt. Ltd., Writ Appeal No. 53/2020 vide order dated 16.10.2…
Petitioner has filed the petition under Article 226 of the Constitution of India seeking a writ in the nature of mandamus for credit of Cess Rs. 2,78,322/-. Learned Additional Solicitor General on the very outset has pointed out that 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 …