https://www.taxtmi.com/caselaws?id=472410 Input tax credit utilisation across CGST, SGST and IGST must be assessed under the governing rules and the binding Division Bench position on cross-utilisation. Rejection solely because credit was adjusted against CGST and SGST rather than IGST is unsustainable. The assessment requires fresh determination in accordance with that binding position after the assessee is heard. en-us Tue, 21 Oct 2025 00:00:00 +0530 Sat, 10 Oct 2026 14:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472410 Input tax credit utilisation across CGST, SGST and IGST must be assessed under the governing rules and the binding Division Bench position on cross-utilisation. Rejection solely because credit was adjusted against CGST and SGST rather than IGST is unsustainable. The assessment requires fresh determination in accordance with that binding position after the assessee is heard. Case-Laws GST Tue, 21 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472410