2021 (2) TMI 594

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..... hana, Advocate For Respondent(s): Mr. Kinshuk Jain, Senior Standing Counsel for CGST Department through video conferencing Mr. R.D. Rastogi, Additional Solicitor General with Mr. Devesh Yadav, Advocate through video conferencing 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 Rs. 2,78,322/-. Lear .....

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..... and Higher Education Cess and Krishi Kalyan Cess were not subsumed in the new GST Laws, either by the Parliament or by the States. Therefore, the question of transitioning them into the GST Regime and giving them credit under against Output GST Liability cannot arise. The plain scheme and object of GST Law cannot be defeated or interjected by allowing such Input Credits in respect of Cess, whether .....

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..... n a restricted manner only to the specified Sub-sections of Section 140 of the Act mentioned in the Explanations 1 and 2 and as a tool of interpretation, Explanation 3 would apply to the entire Section 140 of the Act and since it excluded the Cess of any kind for the purpose of Section 140 of the Act, which is not specified therein, the transition, carry forward or adjustment of unutilised Cess of .....

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