CGST Act Section 140 Amendment Challenged: Retrospective Disallowance of Education Cess Raises Constitutional Questions.

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....Constitutional validity of the amendment brought in Section 140 of the CGST Act, 2017 by way of the CGST (Amendment) Act, 2018 w.e.f 1st day of July, 2017 - to retrospectively disallow the transition and carry forward of the EC and SHEC in the GST regime - notice issued....