SC Upholds Delhi HC: No Negative Blocking of ECL Under Rule 86A

Deputy Director Vs Kings Security Guard Services Private Limited (Supreme Court of India) Supreme Court Upholds Delhi HC Ruling: Negative Balance in ECL Cannot Be Blocked Under Rule 86A of the CGST Rules The Hon’ble Supreme Court in the case of Deputy Director, Directorate General Of GST Intelligence, DZU & Ors v. Kings Security Guard Services Private Limited held that no interference was warranted vide exercise of jurisdiction under Article 136 of the Constitution of India and dismissed the SLP challenging the Delhi HC’s ruling against negative blocking of Electronic Credit Ledger in ...