{"id":75032,"date":"2026-02-18T10:05:46","date_gmt":"2026-02-18T04:35:46","guid":{"rendered":""},"modified":"2026-02-18T10:05:46","modified_gmt":"2026-02-18T04:35:46","slug":"exclusion-of-the-first-day-in-month-computation-preserves-validity-of-show-cause-notices-within-the-statutory-three-month-requirement","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75032","title":{"rendered":"Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement."},"content":{"rendered":"<p>Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.<br \/>Case-Laws<br \/>GST<br \/>Interpretation of the General Clauses Act rule excluding the first day and including the last day governs computation of &#8220;month&#8221; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96976\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.Case-LawsGSTInterpretation of the General Clauses Act rule excluding the first day and including the last day governs com<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75032","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75032"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75032\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}