Phrase ‘Three Months’ Means Calendar Months, Not 90 Days: Delhi HC Clarifies CGST Notice Timeline

The Delhi High Court ruled that the "three months" period for issuing a Show Cause Notice (SCN) under Section 73(2) of the CGST Act must be interpreted as three calendar months, not 90 days.

The ruling came in a petition by Tata Play, which argued that a show-cause Notice dated November 30, 2024, was time-barred.

The Court rejected this, noting that the final order could be passed until February 28, 2025, making the SCN timely.

Relying on the General Clauses Act and a 2010 Supreme Court ruling, the Court clarified that “month” means a full calendar month unless otherwise specified.

[Tata Play Ltd v. Sales Tax Officer Class II/ Avato]