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JAY USHIN LIMITED vs. UNION OF INDIA AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

SABINA
MANOJ KUMAR VYAS

Pet. Counsel

Alok Yadav

Archana

Res. Counsel

Kinshuk Jain

R.d. Rastogi

Devesh Yadav

Petitioner / Applicant	JAY USHIN LIMITED
Respondent	UNION OF INDIA AND OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Feb 3, 2021
Order No.	D.B. Civil Writ Petition No. 4133/2020
Citation	2021(2) TAXREPLY 3873
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ORDER
Petitioner has filed the petition under Article 226 of the Constitution of India seeking a writ in the nature of mandamus for credit of Cess ₹ 2,78,322/-. Learned Additional Solicitor General on the very outset has pointed out that issue raised in the present writ petition has been adjudicated by Division Bench of Madras High Court vide order dated 16.10.2020 passed in the case of Assistant Commissioner of CGST and Central Excise & Ors. vs. Sutherland Global Services Pvt. Ltd., Writ Appeal No. 53/2020. Learned counsel for the petitioner has failed to controvert the submissions made by the learned Additional Solicitor General. Operative part of the order dated 16.10.2020 referred above reads as under:- “60. Obviously, the transition of unutilised Input Tax Credit could be allowed only in respect of taxes and duties which were subsumed in the new GST Law. Admittedly, the three types of Cess involved before us, namely Education Cess, Secondary and ....