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

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