Muthoot Finance Limited Vs Union of India
Date: September 2, 2024
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): GOPINATH P
Subject Matter
Unutilized Cess Credits Not Refundable Nor Transitionable to GST Regime
Summary
The High Court has dismissed the writ petition, holding that the petitioner is not entitled to a refund or transition of unutilized Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) to the Goods and Service…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a Public Limited Company incorporated under the provisions of the Companies Act, 1956. It is engaged in financing, providing personal and business loans upon the security of gold. For the period from April 2017 to June 2017, the petitioner had filed returns under the provisions of the Finance Act, 1994 disclosing payment of Ser…