2020 (1) TMI 1322

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..... s, Secondary and Higher Education Cess and Krishi Kalyan Cess covered or not - HELD THAT:- Heard for interim relief also. In the facts and circumstances of the case, we consider it appropriate to stay the operation of the order of the learned Single Judge, as it is likely to be applied in other such similar cases. Post the matter after six weeks.
Dr. Vineet Kothari and Mr. R. Suresh Kumar, JJ. .....

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..... t against the GST liability, which law came into effect from 01.07.2017. The learned Single Judge has however allowed the writ petition filed by the Assessee / first respondent herein against the communication dated 14.02.2018 addressed to the Assessee in this regard and aggrieved by the same, the Revenue has filed the present Writ Appeal. 3. Learned Senior Standing Counsel appearing for the Reve .....

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..... ssee against the communication dated 14.02.2018, asking the petitioner to reverse the amount of ₹ 1,03,08,706/- as the provisions of Section 140 of CGST Act read with Rule 117 of CGST Rules does not cover the Cesses such as Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess. 6. Heard for interim relief also. In the facts and circumstances of the case, we consider it .....

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