https://www.taxtmi.com/caselaws?id=417279 The Commissioner (Appeals) CGST, Jaipur dismissed the appellant's refund claim for carry forward credit of cesses. The adjudicating authority correctly rejected the claim based on amended explanation 3 of Section 140 of CGST Act, 2017, which prohibited carrying forward accumulated credit of cesses from July 1, 2017. The Madras HC in Sutherland Global Services case confirmed that Education Cess, Secondary Higher Education Cess, and Krishi Kalyan Cess cannot be carried forward or set off against GST output liability. Since transition of cesses to GST credit ledger is inadmissible, cash refund is also impermissible under Section 54 of CGST Act, 2017. en-us Thu, 17 Jun 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417279 The Commissioner (Appeals) CGST, Jaipur dismissed the appellant's refund claim for carry forward credit of cesses. The adjudicating authority correctly rejected the claim based on amended explanation 3 of Section 140 of CGST Act, 2017, which prohibited carrying forward accumulated credit of cesses from July 1, 2017. The Madras HC in Sutherland Global Services case confirmed that Education Cess, Secondary Higher Education Cess, and Krishi Kalyan Cess cannot be carried forward or set off against GST output liability. Since transition of cesses to GST credit ledger is inadmissible, cash refund is also impermissible under Section 54 of CGST Act, 2017. Case-Laws GST Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417279