Section 168A revisited

This note by J the app examines the decision of the Madras High Court in W.P.(MD) No. 311 of 2026, which revisits the constitutional limits of executive power to extend limitation under the GST regime. By scrutinising the scope of Section 168A of the CGST Act and the validity of pandemic-era notifications, the judgment reinforces limitation as a substantive safeguard, grounded in constitutional discipline, institutional process, and the rule of law.