https://www.taxtmi.com/forum/issue?id=119442 The deadline for issuing a show-cause notice under Section 73 CGST is disputed: some practitioners apply the General Clauses Act, 1897 to read "prior to" as inclusive of the terminal date when computing a three-month period, while others apply calendar-month reckoning and exclude the terminal date. The correspondence cites case law and warns that reliance on procedural invalidity alone is risky, recommending preservation of merits defences and, where appropriate, writ remedies. en-us Wed, 04 Dec 2024 09:34:09 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119442 The deadline for issuing a show-cause notice under Section 73 CGST is disputed: some practitioners apply the General Clauses Act, 1897 to read "prior to" as inclusive of the terminal date when computing a three-month period, while others apply calendar-month reckoning and exclude the terminal date. The correspondence cites case law and warns that reliance on procedural invalidity alone is risky, recommending preservation of merits defences and, where appropriate, writ remedies. Discussion-Forum GST Wed, 04 Dec 2024 09:34:09 +0530 https://www.taxtmi.com/forum/issue?id=119442