Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Phrase 'Three Months' U/S 73(2) GST Act Means Three Calendar Months, Not 90 Days: Delhi High Court
GSTOther Legal Matters
The Delhi High Court has ruled that "three months under Section 73(2) of the GST Act means three calendar months, not 90 days." The court's decision provides much-needed clarity on the interpretation of a key legal provision. The ruling clarifies that the period should be counted by the calendar, not the number of days. This judgment is a significant victory for taxpayers, as it provides a more straightforward and less ambiguous timeline.
