HC : Jharkhand HC issues notice to Revenue, admits challenge to transition of Education Cess credit

Jharkhand HC issues notice to Revenue in writ petition filed challenging vires of Section 28 of CGST Amendment Act, 2018 as notified vide Notification No. 02/2019 - Central Tax dated 29.01.2019 which disallows transitional credit of Cesses (including Education Cess and Secondary Higher Education Cess) retrospectively w.e.f. July 1, 2017; Challenge has also been made to Circular No. 87/06/2019 - GST dated January 2, 2019 which clarified that no transitional credit of Cesses wo...