TMI Blog2021 (2) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... VERSUS SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED, GOVERNMENT OF TAMIL NADU, THE CHAIRMAN GSTN [ 2020 (10) TMI 804 - MADRAS HIGH COURT] where it was held that Assessee was not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability with reference to Section 140 of the CGST Act, 2017. Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Madras High Court vide order dated 16.10.2020 passed in the case of A ssistant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion, the learned Single Judge, with great respect, erred in allowing the claim of the Assessee under Section 140 of the CGST Act. The main pitfalls in the reasoning given by the learned Single Judge are (a) the character of levy in the form of Cess like Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess, was distinct and stand alone levies and their input credit even und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the aforesaid reasons, we are inclined to allow the appeal of theRevenue and with all due respect for the learned Single Judge, set aside the judgment of the learned Single Judge dated 05.09.2019 and we hold that the Assessee was not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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