Case Law Details
Assistant commissioner of CGST and Central excise Vs. M/s Sutherland global services (Madras High Court)
Madras High Court Division Bench stays order of single judge in Matter relating to transition of education cess, secondary and higher education cess and krishi Kalyan cess into the Gst regime.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Mr.Raghavan Ramabhadran for M/s.Lakshmi Kumaran & Sridharan has entered appearance through Caveat for the first respondent. Mr.Mohammed Shafiq, learned Special Government Pleader (Taxes) takes taxguru.in notice on behalf of the second respondent. Mr.V.Sundareswaran, Standing Counsel takes notice on behalf of the third respondent. Service to respondents is therefore complete.
2. Heard the learned counsel appearing for the parties. Ms.Aparna Nandakumar, learned Senior Standing Counsel appearing for the appellant Revenue has argued that after the deletion of the Education Cess (EC) and Secondary and Higher Education Cess (SHEC) with effect from 01.03.2015 and 01.06.2015 respectively by the Finance Acts, the Assessee could not claim any Input Tax Credit (ITC) with respect to such Cess paid by it against the GST liability, which law came into effect from 01.07.2017. The learned Single Judge has however allowed the writ petition filed by the Assessee / first respondent herein against the communication dated 14.02.2018 addressed to the Assessee in this regard and aggrieved by the same, the Revenue has filed the present Writ Appeal.
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