Kings Security Guard Services Private Limited Vs Deputy Director (Delhi High Court)

Date: December 3, 2024

Court: High Court
Bench: Delhi
Type: Writ Petition

Subject Matter

Delhi HC Quashes Negative Blocking of ITC

Summary

Delhi High Court, in the case of Kings Security Guard Services Private Limited vs Deputy Director, has disallowed the practice of “negative blocking” on Electronic Credit Ledgers (ECLs). This decision provides significant relief to taxpayers whose in…