High Court Upholds Validity of GST ITC Condition Under Section 16(2)(c), Allows Appeal Against Rs 56.44 Crore Demand:
HC upholds the constitutional validity of Section 16(2)(c) of the CGST Act while allowing Sumetco Alloys to contest the Rs 56.44 crore ITC demand before the appellate authority.
HC Leaves Bona Fide ITC Claim Open on Appeal
Saloni Kumari
Sep 16, 2026
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High Court Upholds Validity of GST ITC Condition Under Section 16(2)(c), Allows Appeal Against Rs 56.44 Crore Demand
HC upholds the constitutional validity of Section 16(2)(c) of the CGST Act while allowing Sumetco Alloys to contest the Rs 56.44 crore ITC demand before the appellate authority.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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Delhi, Delhi, India
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