- Kerala High Court ruled that IGST credit in the electronic ledger can be used for CGST and SGST liabilities, and vice versa.
- The electronic credit ledger is treated as a unified wallet allowing cross-utilisation among IGST, CGST, and SGST.
- The court set aside previous orders and directed the Deputy Commissioner to reconsider the case, referencing a related judgment.
- The petitioner must be given a fresh hearing and the case decided within three months.
Source: taxscan.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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