https://www.taxtmi.com/caselaws?id=409159 The appeal was rejected, and the impugned Order-in-Original was upheld. The appellant was not entitled to carry forward and set off unutilized Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess against the GST Output Liability. The judgment emphasized that the statutory provisions and legislative intent were clear in excluding these cesses from being transitioned into the GST regime. en-us Wed, 31 Mar 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409159 The appeal was rejected, and the impugned Order-in-Original was upheld. The appellant was not entitled to carry forward and set off unutilized Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess against the GST Output Liability. The judgment emphasized that the statutory provisions and legislative intent were clear in excluding these cesses from being transitioned into the GST regime. Case-Laws GST Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409159