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KINGS SECURITY GUARD SERVICES PRIVATE LIMITED vs. DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Vivek Sarin
Dhruv Devgupta
Divyanshi Singh
Res. Counsel
Anurag Ojha
Dipak Raj
Shubham Kumar

Petitioner / Applicant

KINGS SECURITY GUARD SERVICES PRIVATE LIMITED

Respondent DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE
Court Delhi High Court
State

Delhi

Date Dec 4, 2024
Order No.

W. P. (C) 16725/2024, CM APPL. 70725/2024 (Direction) & CM APPL. 70727/2024 (32 Days Delay in Refiling)

Citation

2024(12) TAXREPLY 12051
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ORDER

ORDER CM APPL. 70726/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16725/2024, CM APPL. 70725/2024 (Direction) & CM APPL. 70727/2024 (32 Days Delay in Refiling) 1. Mr. Sarin learned counsel appearing for the writ petitioner, despite the broad reliefs which are claimed in the writ petition, restricts his submission to the issue of negative blocking of the Electronic Credit Ledger [‘ECL’]. 2. The fact that the blocking operates on a negative balance is evident from a perusal of the documents which stand placed from page 49 onwards of the Court’s digital record. 3. It is in the aforesaid context that learned counsel places reliance upon the judgment rendered in Best Crop Science Pvt. Ltd. through Authorized Representative vs. Principal Commissioner, CGST Commissionerate, Meerut and Ors 2024 SCC OnLine Del 6714. Dealing with an identical question, the Court in Best Crop had held as follow....

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