No GST Transition Allowed for EC, SHEC and KKC Credits: Kerala HC

Muthoot Finance Limited Vs Union of India (Kerala High Court) The case before the Kerala High Court concerned a writ petition filed by a public limited company engaged in financing activities against the rejection of its refund claim relating to unutilized cess credits. The petitioner had paid Service Tax along with Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) for the period April 2017 to June 2017. Following the introduction of the GST regime after the 101st Constitutional Amendment, the petitioner believed that unutilized credits relating to t...