Madras HC (Division Bench) disallows transition of Cesses into GST, holds same to be 'dead-claim'

Madras HC (Division Bench) sets-aside the judgment of Ld. Single Judge in Sutherland Global, holds that assessee was not entitled to carry forward and set off of unutilised Education Cess (EC), Secondary and Higher Education Cess (SHE Cess) and Krishi Kalyan Cess (KKC) against the GST Output Liability with reference to Section 140 of the CGST Act, 2017; Remarks “Court by any intendment or implication cannot include the aforesaid three types of Cesses ….. in the terms...