https://www.taxtmi.com/caselaws?id=765816 Under the GST limitation scheme, a show cause notice issued beyond the prescribed period under section 73(2) was held time-barred. The Court applied the rule that a period stated in months expires on the corresponding date in the relevant month, and found that the last permissible date was 28.11.2024 while the notice was issued on 30.11.2024. It further held that the time limit for initiating proceedings was mandatory, not directory, and that the statutory safeguards under section 75 did not permit condonation of delay. The notice was therefore invalid and was quashed on the ground of limitation. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 30 Oct 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765816 Under the GST limitation scheme, a show cause notice issued beyond the prescribed period under section 73(2) was held time-barred. The Court applied the rule that a period stated in months expires on the corresponding date in the relevant month, and found that the last permissible date was 28.11.2024 while the notice was issued on 30.11.2024. It further held that the time limit for initiating proceedings was mandatory, not directory, and that the statutory safeguards under section 75 did not permit condonation of delay. The notice was therefore invalid and was quashed on the ground of limitation. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765816