Breif Issue :

Facts  & Issue Of The Case :

The petitioner Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited prays for a writ of Certiorari quashing letter dated 14.02.2018 issued by the 1st respondent Assessing Officer. As a consequence thereof the petitioner would be entitled to avail and utilise accumulated credit pertaining to Education Cess (in short ‘EC’), Secondary and Higher Education Cess (in short ‘SHEC’) and Krishi Kalyan Cess (in short KKC’).

.