https://www.taxtmi.com/caselaws?id=399830 The court allowed the Revenue's appeal, overturning the Single Judge's decision. It ruled that the Assessee could not carry forward and set off the unutilized Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess against the Output GST Liability under Section 140 of the CGST Act, 2017. The court held that these Cess amounts became invalid claims after their abolition and could not be transitioned into the GST regime, emphasizing the specific legislative provisions and exclusions outlined in Section 140 and its explanations. en-us Fri, 16 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399830 The court allowed the Revenue's appeal, overturning the Single Judge's decision. It ruled that the Assessee could not carry forward and set off the unutilized Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess against the Output GST Liability under Section 140 of the CGST Act, 2017. The court held that these Cess amounts became invalid claims after their abolition and could not be transitioned into the GST regime, emphasizing the specific legislative provisions and exclusions outlined in Section 140 and its explanations. Case-Laws GST Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399830