Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
Case-Laws
GST
Interpretation of the General Clauses Act rule excluding the first day and including the last day governs computation of “month” for statutory time-limits under the CGST regime: where an order must be passed by a specified calendar date, the terminal day is included and the day on which a process (show cause notice) is issued is excluded wh
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