Tax authority told to reconsider IGST credit set-off claim; no coercive recovery until application decided, writ otherwise dismissed

The HC disposed of the writ petition filed by the assessee challenging denial of set-off of IGST input tax credit wrongly claimed as CGST and SGST for July 2017 to March 2018. The HC did not grant the substantive relief directly but directed the jurisdictional tax authority (6th respondent) to consider the assessee's pending application seeking such adjustment and to pass a reasoned order in accordance with law after affording an opportunity of hearing. Until such final order is passed on the application, the HC restrained the department from initiating or continuing coercive recovery proceedings pursuant to the impugned assessment order. The writ petition was otherwise dismissed.

---

---

The petitioner sought a writ of mandamus to set off IGST input tax credit wrongly claimed under CGST and SGST. The court directed the 6th respondent to consider the rectification application and refrain from coercive measures until a decision is made. The writ petition was disposed of with this direction.

---