https://www.taxtmi.com/caselaws?id=291800 The High Court overturned the Single Judge's decision, ruling that the Assessee cannot claim Input Tax Credit against GST liability for Education Cess and Secondary and Higher Education Cess paid before the GST law's implementation. The Court emphasized the provisions of the CGST Act and Rules, staying the operation of the initial order due to potential implications in similar cases. The judgment reconciled conflicting interpretations from various High Courts on the eligibility of credit for such Cesses, underscoring the absence of specific lapsing provisions and the need for further legal analysis. en-us Fri, 24 Jan 2020 00:00:00 +0530 Fri, 28 Feb 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291800 The High Court overturned the Single Judge's decision, ruling that the Assessee cannot claim Input Tax Credit against GST liability for Education Cess and Secondary and Higher Education Cess paid before the GST law's implementation. The Court emphasized the provisions of the CGST Act and Rules, staying the operation of the initial order due to potential implications in similar cases. The judgment reconciled conflicting interpretations from various High Courts on the eligibility of credit for such Cesses, underscoring the absence of specific lapsing provisions and the need for further legal analysis. Case-Laws GST Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291800