https://www.taxtmi.com/caselaws?id=786683 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. en-us Thu, 12 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786683 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. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786683