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ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE AND OTHERS vs. SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED AND OTHERS
(Madras High Court)

Hon'ble Judges:

VINEET KOTHARI
KRISHNAN RAMASAMY
Pet. Counsel
Aparna Nandakumar
Res. Counsel
Raghavan Ramabathran
Mohammed Shafhiq

Petitioner / Applicant

ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE AND OTHERS
Respondent SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 16, 2020
Order No.

Writ Appeal No.53 of 2020

Citation

2020(10) TAXREPLY 3428
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ORDER

The interesting and important question which arises in the present intra Court appeal from the judgment of the learned Single Judge dated 05.09.2019 allowing the writ petition of the Assessee M/s. Sutherland Global Services Private Limited in W.P.No.4773 of 2018, is as to whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC), all jointly referred to as the "Cess" against the Output GST Tax Liability after the switch over of Indirect Taxation System to GST Regime with effect from 01.07.2017, which GST (Goods and Services Tax) levy subsumed within its fold 16 indirect taxes earlier leviable like Excise Duty, VAT, etc. 2. It may be noted that all the aforesaid three types of Cess were imposed by different Finance Acts which are enumerated hereafter and Education Cess and Secondary and Higher Education Cess were also abolished much before the ....

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