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
Premium
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.
Also Read
JSW Dulux Receives Rs 10.61 Crore GST Show Cause Notice Over Proposed Disallowance of Rs 6.17 Crore ITCCGST Delhi South Arrests Iron-Steel Firm Partner Over Rs 15.78 Crore Fake ITC FraudAllahabad HC Directs Rs 1.10 Crore Cash Refund Instead of ITC Re-Credit After GST Registration SurrenderGSTAT Holds GST Refund Cannot Depend on Manufacturer Status
About Author
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].
StudyCafe
Delhi, Delhi, India
2758My Recent Articles
- Govt Enhances EPFO Wage Ceiling from Rs 15,000 to Rs 25,000; Over 51 Lakh Employees to Fall Under Scope
- ITAT Deletes Rs 53.34 Crore Bad Debt Disallowance and Upholds Section 80IA(4) DeductionPremium
- UPI Transactions to Remain Charge-Free: Finance Ministry Notifies New Payment Rules
- CGST Delhi South Arrests Iron-Steel Firm Partner Over Rs 15.78 Crore Fake ITC Fraud
- Medical Stipend Not Salary: ITAT Rules Rs 18.34 Lakh PG Medical Stipend Exempt From Income Tax under Section 10(16)
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts