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    <title>2024 (12) TMI 517 - DELHI HIGH COURT</title>
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    <description>The HC quashed the negative blocking directive under Rule 86A of the CGST Rules, 2017, allowing the writ petition. It set aside orders disallowing debit from the ECL beyond available ITC, deeming the negative blocking unsustainable. The court permitted respondents to explore other legal remedies.</description>
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