Utilisation of credit — Sec. 49(5) of the Central Goods & Services Tax Act, 2017 — 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." Court granted adjournment for obtaining instructions.[2017] 49 TUD 392 (DEL)