TMI Blog2017 (10) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be debited to the extent of discharge of any liability in accordance with the provisions of Section 49.’ It is also pointed out that under Section 146 of the CGST Act, the mandate of the Common Goods and Services Tax Electronic Portal is to facilitate the registration, payment of tax, furnishing of its returns, etc. It is also submitted that the system cannot be programmed so as to deny the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 49. It is also pointed out that under Section 146 of the CGST Act, the mandate of the Common Goods and Services Tax Electronic Portal is to facilitate the registration, payment of tax, furnishing of its returns, etc. It is also submitted that the system cannot be programmed so as to deny the utilization of CGST and SGST credit in a manner not envisaged either under Section 49 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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