Constitutional validity of the amendment brought in Section 140 ...

CGST Act Section 140 Amendment Challenged: Retrospective Disallowance of Education Cess Raises Constitutional Questions.

July 13, 2019

Case Laws GST HC

Constitutional validity of the amendment brought in Section 140 of the CGST Act, 2017 by way of the CGST (Amendment) Act, 2018 w.e.f 1st day of July, 2017 - to retrospectively disallow the transition and carry forward of the EC and SHEC in the GST regime - notice issued

View Source

← Previous Next →

Constitutional validity of the amendment brought in Section 140 ...

CGST Act Section 140 Amendment Challenged: Retrospective Disallowance of Education Cess Raises Constitutional Questions.

July 13, 2019

Case Laws GST HC

You may also like:

Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education...

Disallowance of education cess on income tax and dividend distribution tax u/s 40(a)(ii) - Assessee has fairly conceded that as per amendment vide Finance Act, 2022...

Allowability of Education cess paid - in the Finance Bill, 2022 introduced in the Parliament an amendment to Section 40 was proposed by insertion of Explanation 3 with...

Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax...

Liability of interest - allegation of undue or excess claim of ITC - By virtue of the Amendment in 2022 that has retrospective effect from 2017, it is only when ITC has...

Allowable deduction - Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on income-tax - It is settled that, education cess on income-tax, dividend...

Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be...

Debit of Education Cess and Secondary Higher Education cess through MEIS/SEIS scrips - The issue involved herein is no more res judicata and in view of clause 11 of the...

Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher...

Refund of education cess and higher education cess - whether the education cess and higher education cess which were paid along with the excise duty was also liable to...

Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan...

Once the credit of education cess and secondary education cess is specifically disallowed to be carried forward as transitional credit, they remain and retain their...

Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The...

Refund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - revenue directed to refund the education cess and the...

Quick Updates: