Limitation, Legitimacy, and Judicial Restraint under GST

GST limitation disputes today are no longer about dates. They are about jurisdiction, fairness, and institutional restraint. Bhutani Automobiles LLP v. Union of India shows how courts are navigating constitutional uncertainty around Section 168A: refusing to legitimise potentially flawed limitation extensions yet refusing to let procedural rigidity defeat substantive justice. The Delhi High Court’s approach underscores a deeper principle, when the law’s timelines are in flux, procedural fairness and judicial discipline become the real safeguards of legitimacy. J the App by JustIDT takes a look.