GST | Should 3 months be construed as 90 days for limitation?

[dated 05.02.2025, in Cotton Corporation of India vs. Assistant Commissioner (ST) (Audit) (FAC), from W.P. no. 1463 of 2025]

A 'month' does not refer to a period of thirty days, but refers to the actual period of a calendar month. Therefore when the period prescribed is three months (as contrasted from 90 days) from a specified date, the said period would expire in the third month on the date corresponding to the date upon which the period starts. As a result, depending upon the months, it may mean 90 days or 91 days or 92 days or 89 days.

This works perfectly well without need for any modification so long as there is in the month in which the notice expires, a day which bears the same number as the day of the month on which the notice was given. In exceptional cases, for notices given on the 31st of a 31 day month and expiring in a 30 day month or in February, and notices expiring in February and given on the 30th or the 29th (except in leap year) of any other month of the year, the period given by the notice ends upon the last day of the month in which the notice expires.