Eye Share: A Curious Case of 'Cess'!

A controversy that has taken center stage under the GST laws is the transitioning of cesses therein. The recent Division Bench ruling of the Madras HC in the case of Sutherland Global [TS-878-HC-2020(MAD)-NT], overturning the Single Judge order [TS-972-HC-2019(MAD)-NT], is a shot in the arm for the revenue. Authors Supreme Kothari (Associate Director, ELP) and Virangana (Associate Manager), in their well-articulated column, opine that though the judgment d...