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of <h1>Section 168A notifications struck down for unlawful limitation extensions; require force majeure, GST Council approval, cannot reduce Article 142 relief</h1> The Madras High Court invalidated executive notifications under Section 168A of the CGST Act that extended limitation periods, holding the power to modify limitation is delegated legislation subject to strict judicial review; extensions require proximate causation by a force majeure as defined, must follow mandatory GST Council recommendation (GIC recommendations and post-facto ratification cannot substitute), and cannot curtail benefits conferred by the Supreme Court's Article 142 exclusion of 15.03.2020-28.02.2022. The Court set aside the impugned notifications for failure to consider relevant materials, improper procedure, and for producing a shorter effective limitation than the Article 142 order, remanding matters for fresh adjudication.
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