https://www.taxtmi.com/caselaws?id=388029 The court held that the petitioner is entitled to carry forward and utilize the accumulated credit of Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess under the Central Goods and Service Tax Act. The rejection of the petitioner's claim was set aside, emphasizing strict interpretation of fiscal statutes and statutory rights. The court noted the absence of notification for the proposed amendment excluding certain cesses, supporting the petitioner's position. en-us Thu, 05 Sep 2019 00:00:00 +0530 Thu, 23 Jan 2020 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388029 The court held that the petitioner is entitled to carry forward and utilize the accumulated credit of Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess under the Central Goods and Service Tax Act. The rejection of the petitioner's claim was set aside, emphasizing strict interpretation of fiscal statutes and statutory rights. The court noted the absence of notification for the proposed amendment excluding certain cesses, supporting the petitioner's position. Case-Laws GST Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388029