Legal Challenge to CGST Act Section 16(2)(c) Succeeds: Procedural Delay Condoned, Appeal Merits to Be Evaluated Fairly

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....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'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 remanded to the Appellate Authority for merit-based evaluation. The court explicitly instructed that the appeal shall not be rejected solely on grounds of procedural delay, effectively providing equitable relief to the petitioner and ensuring substantive hearing of the underlying dispute.....