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    <title>We must not wait for last date and ensure issue, despatch serving, filing complying well before last date. even delay of few moments can lead to invalid, non existing, not effective, void</title>
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    <description>Limitation-sensitive compliance and electronic communication require legal acts, service of notice, filing, payment, or other prescribed steps to be completed well before the deadline, because even slight delay may make the act time-barred, void, invalid, or ineffective. The text highlights that electronic records can establish exact times of signature, transmission, and receipt, and discusses tax notices through portals where service after the cutoff was treated as barred by limitation. It also notes a Supreme Court order dismissing a delayed challenge and not interfering with the High Court&#039;s view.</description>
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      <description>Limitation-sensitive compliance and electronic communication require legal acts, service of notice, filing, payment, or other prescribed steps to be completed well before the deadline, because even slight delay may make the act time-barred, void, invalid, or ineffective. The text highlights that electronic records can establish exact times of signature, transmission, and receipt, and discusses tax notices through portals where service after the cutoff was treated as barred by limitation. It also notes a Supreme Court order dismissing a delayed challenge and not interfering with the High Court&#039;s view.</description>
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