{"id":71273,"date":"2025-04-05T08:23:36","date_gmt":"2025-04-05T02:53:36","guid":{"rendered":""},"modified":"2025-04-05T08:23:36","modified_gmt":"2025-04-05T02:53:36","slug":"legal-challenge-to-cgst-act-section-16-2-c-succeeds-procedural-delay-condoned-appeal-merits-to-be-evaluated-fairly","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71273","title":{"rendered":"Legal Challenge to CGST Act Section 16(2)(c) Succeeds: Procedural Delay Condoned, Appeal Merits to Be Evaluated Fairly"},"content":{"rendered":"<p>Legal Challenge to CGST Act Section 16(2)(c) Succeeds: Procedural Delay Condoned, Appeal Merits to Be Evaluated Fairly<br \/>Case-Laws<br \/>GST<br \/>HC adjudicated constitutional challenge to Section 16(2)(c) of CGST Act, determining procedural validity regarding time limitation. The court directed the Appellate Authority to consider the petitioner&#39;s time spent before the court as bona fide and condone delay in appeal filing. The impugned Order-in-Appeal was quashed and set aside, with the matter reman<\/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=87174\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal Challenge to CGST Act Section 16(2)(c) Succeeds: Procedural Delay Condoned, Appeal Merits to Be Evaluated FairlyCase-LawsGSTHC adjudicated constitutional challenge to Section 16(2)(c) of CGST Act, determining procedural validity regarding time limit<\/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-71273","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71273","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=71273"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71273\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}