The Hon’ble Supreme Court in M/s Surya Business Private Limited v. The State of Assam & Ors. [SLP (C) No. 34476 of 2026 dated October 08, 2026] issued notice in the Special Leave Petition filed by the assessee against the judgment of the Hon’ble Gauhati High Court, which had upheld a show cause notice dated November 29, 2024 for FY 2020-21 as having been issued within the time prescribed under Section 73(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) by reckoning “three months” as the three intervening calendar months before the Section 73(10) deadline rather than by the corresponding-date rule, and directed that the matter be listed along with SLP (C) No. 18994 of 2026, wherein an identical issue is pending consideration.
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