https://www.taxtmi.com/caselaws?id=799172 Under GST section 73(2), a show-cause notice meets the three-month requirement if, after excluding its date of issue, three full calendar months remain before the section 73(10) terminal date. A backward calculation to a corresponding calendar date is not a separate limitation cut-off. Applying the General Clauses Act rules on calendar months and exclusion of the issuing date, the notice issued on 29 November 2024 remained valid. However, an ex parte determination requires fresh adjudication where the taxpayer must be allowed to respond to the notice and have its defence considered under sections 73 and 75. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799172 Under GST section 73(2), a show-cause notice meets the three-month requirement if, after excluding its date of issue, three full calendar months remain before the section 73(10) terminal date. A backward calculation to a corresponding calendar date is not a separate limitation cut-off. Applying the General Clauses Act rules on calendar months and exclusion of the issuing date, the notice issued on 29 November 2024 remained valid. However, an ex parte determination requires fresh adjudication where the taxpayer must be allowed to respond to the notice and have its defence considered under sections 73 and 75. Case-Laws GST Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799172