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A & M DESIGN & PRINT PRODUCTION vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

S. MURALIDHAR
PRATHIBA M. SINGH
Pet. Counsel
Puneet Agarwal
Anirudh Singhal
Purvi Sinha
Res. Counsel
Nidhi Mohan
Ramesh Singh
Rahul Singh

Petitioner / Applicant

A & M DESIGN & PRINT PRODUCTION
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Sep 8, 2017
Order No.

W.P. (C) No. 7977 of 2017 and C.M. Appl. No. 32898 of 2017

Citation

2017(9) TAXREPLY 3139
Original Order
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ORDER

C.M. APPL. 32898/2017 1. Allowed, subject to all just exceptions. W.P. (C) No. 7977/2017. 2. Notice. Mr. Ramesh Singh, learned Standing Counsel, accepts notice on behalf of GNCTD. 3. The issue raised in the present petition concerns the utilisation of CGST credit and SGST credit for payment of integrated tax in terms of Section 49 (5) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’). The Petitioner states that its attempt to make payment of the integrated tax partially from the CGST credit and partially from the SGST credit was frustrated when the Electronic Credit Ledger available at the Portal www.gst.gov.in showed a pop-up error message which stated: “Offset the CGST Credit completely before cross utilization [of] SGST Credit against IGST tax liability.” 4. Mr. Puneet Agarwal, learned counsel for the Petitioner, points out that this pop-up error is appearing only on the system and there is no such rule prescribed in terms of....

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