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2019 (7) TMI 678 - HC - GSTConstitutional validity of the amendment brought about in Section 140 of the Central Goods and Services Tax Act, 2017 - Transitional Arrangements for Input Tax Credit - Credit of Education Cess, and the Secondary and Higher Secondary Education Cess - challenge is substantially on the ground that the amendment seeks to retrospectively disallow the transition and carry forward of the EC and SHEC in the GST regime, which was levied on the inputs, capital goods and inputs services used in the manufacture of excisable products, which were cleared on the payment of the Central Excise duty under the CGST Act. HELD THAT:- Let Notice be issued to the learned Attorney General of India. Let Notice be also issued to the respondents herein, returnable on 31st July 2019. Let Notice be also issued as regards interim relief, which has been prayed for, in this petition, returnable on 31st July 2019. Direct service is permitted. Notify this matter on 31st July 2019 on top of the Board.
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