Copy of Madras HC order in Sutherland case, disallowing transition of Cesses into GST

Copy of Madras HC (Division Bench) order in case of Sutherland Global setting aside order of Single Judge which allowed  transition of Education Cess (EC), Secondary and Higher Education Cess (SHE Cess) and Krishi Kalyan Cess (KKC) into GST regime through the TRAN-1 Declaration; In conclusion, holds that "we are inclined to allow the appeal of the Revenue and with all due respect for the learned Single Judge, set aside the judgment of the learned Single Ju...