Law on order of Cross utilization of GST: HC issues notice to department

A & M Design & Print Production Vs. Union Of India & Ors. (Delhi High Court)

Where the assessee was trying to offset its IGST liability partially from CGST credit and partially from SGST credit but disallowed by GSTN portal with a message to first offset CGST credit completely before cross utilization. As there is no provision in GST law against such utilisation, Department was directed to file reply by next hearing date.

FULL TEXT OF THE INTERIM HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-

C.M. APPL. 32898/2017

1.  Allowed, subject to all just exceptions.

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