Computation of Time: Corresponding-date rule and calendar-month computation validate a late-November GST notice as timely.

Question whether a GST show-cause notice was issued within limitation turn on computation of the three-year and three-month periods under the Act read with the General Clauses Act. The analysis applies the calendar-month definition and the exclusion-inclusion rule for computing months, uses the corresponding-date principle against the extended due date for filing the annual return, and concludes that a notice issued on or before the day before the corresponding date falls within the "at least three months" requirement, with the impugned late-November notice meeting that computation.

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Issues: Whether the Show Cause Notice in Form GST DRC-01 dated 29.11.2024 issued under Section 73(1) of the Central Goods and Services Tax Act, 2017 for the financial year 2020-2021 was issued within the time prescribed by Section 73(2) read with Section 73(10), having regard to the extended due date for filing the annual return as per Notification No. 40/2021 Central Tax dated 29.12.2021 and the provisions of the General Clauses Act, 1897.

Analysis: The statutory timetable for issuance of the order under Section 73(9) is three years from the due date for furnishing the annual return; the due date for the financial year 2020-2021 was extended to 28.02.2022 by Notification No. 40/2021. Section 73(2) requires issuance of the notice at least three months prior to the time limit in Section 73(10). The General Clauses Act, 1897 defines 'month' as a calendar month and Section 9 prescribes that in computing time the first day is excluded and the last day is included. Applying the corresponding date rule, and excluding the date of issuance when computing months, the three-month period prior to 28.02.2025 includes December 2024, January 2025 and February 2025; a notice issued on or before 30.11.2024 therefore satisfies the "at least three months" requirement. The impugned notice dated 29.11.2024 falls within the period contemplated by Section 73(2) when interpreted with the General Clauses Act and the corresponding date rule.

Conclusion: The Show Cause Notice dated 29.11.2024 was within limitation and validly issued; the writ petition challenging the notice is dismissed.

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