https://www.taxtmi.com/article/detailed?id=17514 Past-period construction ITC claims may be placed before the Adjudicating Authority with a request to exclude time spent in bona fide writ proceedings under Section 14 of the Limitation Act when applying the statutory ITC time limit. The claim is not automatic: eligibility requires factual application of the functionality test, compliance with other conditions, and consideration of the retrospective substitution of 'plant and machinery' in the own-account restriction. en-us Sat, 03 Oct 2026 09:35:05 +0530 Sat, 03 Oct 2026 09:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17514 Past-period construction ITC claims may be placed before the Adjudicating Authority with a request to exclude time spent in bona fide writ proceedings under Section 14 of the Limitation Act when applying the statutory ITC time limit. The claim is not automatic: eligibility requires factual application of the functionality test, compliance with other conditions, and consideration of the retrospective substitution of 'plant and machinery' in the own-account restriction. Articles Goods and Services Tax - GST Sat, 03 Oct 2026 09:35:05 +0530 https://www.taxtmi.com/article/detailed?id=17514