Delhi HC Quashes Negative Blocking of ITC

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

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 input tax credit (ITC) balances were restricted beyond the available credit.

The case centered on the petitioner’s challenge to the negative blocking of their ECL, a measure that effectively prevented them from utilizing future val

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