GRASIM INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The subject matter of challenge in this writ application is to the constitutional validity of the amendment brought about in Section 140 of the Central Goods and Services Tax Act, 2017 by way of the Central Goods and Services Tax (Amendment) Act, 2018 with effect from the 1 st day of July, 2017. The unamended Section 140 of the Act reads as under:

(2.) The amended Section 140 of the principal Act reads as follows:

(3.) The challenge to the constitutional validity of the Amendment Act has something to do with the credit of Education Cess (for short, "EC"), and the Secondary and Higher Secondary Education Cess (for short, "SHEC"). The challenge is substantially on the ground that the amendment seeks to retrospectively disallow the transition and carry forward of the EC and SHEC in the GST regime, which was levied on the inputs, capital goods and inputs services used in the manufacture of excisable products, which were cleared on the payment of the Central Excise duty under the CGST Act.