Setoff does not operate as a denial of the plaintiff’s claim; rather it allows the defendant to set off a debt owed him by the plaintiff against the claim of the plaintiff. (Orig. Code 1863, § 2840; Code 1868, § 2848; Code 1873, § 2899; Code 1882, § 2899; Civil Code 1895, § 3745; Civil Code 1910, § 4339; Code 1933, § 20-1301.)
Nature of setoff generally
O.C.G.A. § 13-7-1 — under Contracts.
O.C.G.A. § 13-7-1