HC : Retrospective GST amendment to disallow transition of cesses challenged before Gujarat HC

Gujarat HC issues notice in writ challenging constitutional validity of amendment to Section 140 of the CGST Act, 2017 which seeks to retrospectively disallow the transition and carry forward of Education Cess (EC) and Secondary and Higher Secondary Education Cess (SHEC) in the GST regime; Notes Petitioner’s plea that as on date, no reasons were forthcoming in respect of such retrospective amendment; Issues notice to Attorney General of India while directing ...