https://www.taxtmi.com/caselaws?id=404102 The petition seeking credit of Cess under Article 226 of the Constitution of India was dismissed by the Madras High Court. The court held that transitioning unutilized Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess into the GST regime for credit against Output GST Liability was impermissible under Section 140 of the CGST Act. The court emphasized that such non-subsumed Cesses could not be carried forward or set off against GST Output Liability, in line with the plain scheme and object of the GST Law. en-us Wed, 03 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404102 The petition seeking credit of Cess under Article 226 of the Constitution of India was dismissed by the Madras High Court. The court held that transitioning unutilized Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess into the GST regime for credit against Output GST Liability was impermissible under Section 140 of the CGST Act. The court emphasized that such non-subsumed Cesses could not be carried forward or set off against GST Output Liability, in line with the plain scheme and object of the GST Law. Case-Laws GST Wed, 03 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404102