Phrase ‘Three Months’ U/S 73(2) GST Act Means Three Calendar Months, Not 90 Days: Delhi High Court
The Delhi High Court has held that the ‘three months’ period prior to expiry of three years within which show cause notice for alleged wrongful availment of Input Tax Credit must be issued under Section 73 of the CGST Act, means three calendar months and not 90 days. Under Section 73, SCN is issued to…