Delhi International Airport challenges 'blocked-credit' provisions, argues same to be against GST rationale/objective

Delhi HC via video conferencing issues notice in writ filed by Delhi International Airport (a consortium led by the GMR Group) challenging the constitutional validity and legality of blocked credits provisions of the CGST Act/DGST Act  as well GST Flyer dated January 01, 2018; Petitioner argues that section 17(5)(c) and (d) as well as Circular denied ITC paid on works-contract services as well as goods and services used in construction of an immovable...