HC: Delhi HC issues notice in writ challenging vires of blocked credit provisions

Delhi HC issues notice in writ petition challenging the constitutional validity of ‘blocked credit’ provision contained under Section 17 (5)(c) and (d) of CGST Act/DGST Act; Counsel’s for Petitioner contends that said provisions to the extent they restrict ITC availment only to situations specified thereunder viz. where construction activities are undertaken on ‘own account’ or where the person receives works contract services for further supply of works contract, t...