2026-VIL-153-GAU
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SGST High Court Cases

GST - Time limit for issuance of show cause notice under Section 73 of CGST Act, 2017 - Petitioner challenge the show cause notice on the ground that it was not issued at least three months prior to the time limit specified in Section 73(10) for issuance of the order - Whether the show cause notice is within the prescribed time limit under Section 73(2) of the CGST Act - HELD - As per Section 73(10), the order under Section 73(9) had to be issued by 28.02.2025. In view of Section 73(2), the show cause notice had to be issued at least three months prior to 28.02.2025, i.e., by 28.11.2024. The principles laid down in the General Clauses Act, 1897 if a particular time-period is given from a certain date within which an act, process or proceeding is to be done, the day on that date is to be excluded, meaning thereby, the period is to be calculated by excluding the day from which the period is to be reckoned. In view of the statutory provision incorporated in Section 9 of the General Clauses Act, the date of issuance of the show cause notice being the first in the period of time is to be excluded for the purpose of calculating the three months period from the last date of passing of the order - Applying the corresponding date rule, a show cause notice issued on 29.11.2024, 30.11.2024, or even earlier would satisfy the time limit prescribed under Section 73(2) - The SCN issued on 29.11.2024 is within the prescribed time limit under Section 73(2) of the CGST/AGST Act. The writ petition is found unmerited and dismissed
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