Telangana HC Rejects Vires Challenge to Section 16(2)(c); Permits Delayed GST Appeal

A.S.Traders Vs Deputy Commissioner (Anti Evasion) (Telangana High Court) Telangana High Court – Section 16(2)(c) Vires Challenge Rejected: M/s. A.S. Traders Granted Liberty to File GST Appeal | W.P. No. 5482 of 2026 Disposed 24.02.2026 Telangana HC Rejects Vires Challenge to Section 16(2)(c); Permits Delayed GST Appeal with Condonation Relief – M/s. A.S. Traders Introduction Challenges to Section 16(2)(c) of the GST law—especially in cases involving denial of Input Tax Credit (ITC)—have become increasingly common. Taxpayers often invoke constitutional grounds to contest tax demands whe...