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Case Law Details

Case Name : Jay Ushin Limited Vs Union of India ( Rajasthan High Court)
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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.

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