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    <title>2026 (10) TMI 1060 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>Constitutional challenges to statutory input tax credit conditions and denial of credit where a supplier has not paid tax received no final adjudication. The High Court permitted the petitioner to pursue the statutory appellate remedy and directed that a proposed appeal lodged within 60 days be treated as filed within limitation. The validity of the challenged conditions and the supplier-default basis for denying credit therefore remained undecided.</description>
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      <description>Constitutional challenges to statutory input tax credit conditions and denial of credit where a supplier has not paid tax received no final adjudication. The High Court permitted the petitioner to pursue the statutory appellate remedy and directed that a proposed appeal lodged within 60 days be treated as filed within limitation. The validity of the challenged conditions and the supplier-default basis for denying credit therefore remained undecided.</description>
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