https://www.taxtmi.com/caselaws?id=797495 Challenges concerning input tax credit restrictions under Section 17(5)(c) and (d) stand governed by the Supreme Court's resolution of their constitutional validity. Application of the functionality test and assessment of whether the impugned circular operates consistently with that ruling require factual determination by the Adjudicating Authority. Taxpayers may therefore pursue the relevant claims before that authority in accordance with law. Where proceedings were pursued bona fide before an incorrect forum, exclusion of that period may be sought under Section 14 of the Limitation Act, 1963. en-us Mon, 10 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797495 Challenges concerning input tax credit restrictions under Section 17(5)(c) and (d) stand governed by the Supreme Court's resolution of their constitutional validity. Application of the functionality test and assessment of whether the impugned circular operates consistently with that ruling require factual determination by the Adjudicating Authority. Taxpayers may therefore pursue the relevant claims before that authority in accordance with law. Where proceedings were pursued bona fide before an incorrect forum, exclusion of that period may be sought under Section 14 of the Limitation Act, 1963. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797495