Carry forward & set off of unutilized Cess against GST Output Liability not allowable

Jay Ushin Limited Vs Union of India ( Rajasthan High Court) Assessee was 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 with reference to Section 140 of the CGST Act, 2017. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 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 wri...