{"id":70817,"date":"2025-01-24T08:44:40","date_gmt":"2025-01-24T03:14:40","guid":{"rendered":""},"modified":"2025-01-24T08:44:40","modified_gmt":"2025-01-24T03:14:40","slug":"high-court-directs-re-examination-of-gst-input-tax-credit-u-s-17-5-following-supreme-court-39-s-functionality-test-guidelines","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70817","title":{"rendered":"High Court Directs Re-examination of GST Input Tax Credit u\/s 17(5) Following Supreme Court&#39;s Functionality Test Guidelines."},"content":{"rendered":"<p>High Court Directs Re-examination of GST Input Tax Credit u\/s 17(5) Following Supreme Court&#39;s Functionality Test Guidelines.<br \/>Case-Laws<br \/>GST<br \/>HC held that challenge to vires of Section 17(5)(c) and 17(5)(d) of CGST Act\/Punjab GST Act 2017 is no longer res integra following SC&#39;s ruling in Safari Retreats case. While SC upheld constitutional validity of these provisions, it directed High Courts to examine functionality test in individual cases. Present petition partially allowed through rema<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85149\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Directs Re-examination of GST Input Tax Credit u\/s 17(5) Following Supreme Court&#8217;s Functionality Test Guidelines.Case-LawsGSTHC held that challenge to vires of Section 17(5)(c) and 17(5)(d) of CGST Act\/Punjab GST Act 2017 is no longer res integ<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70817","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70817"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70817\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}