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SC revived Limitation extension Order till February 28, 2022

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SC revived Limitation extension Order till February 28, 2022
By: CA Bimal Jain
January 12, 2022
All Articles by: CA Bimal Jain       View Profile
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The Hon’ble Supreme Court in the matter of IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER] restored its earlier order in order to exclude period starting from March 15, 2020 till February 28, 2022, for the purposes of limitation prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, in view of the spread of the new variant of the COVID­19 and the drastic surge   in   the   number   of   COVID   cases   across   the   country.

Facts:

Earlier, the Hon’ble Supreme Court The Hon’ble Supreme Court in IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION [2020 (5) TMI 418 - SC ORDER] had extended period limitation for judicial and quasi-judicial proceedings from March 15, 2020 till further order considering the challenges faced by the litigants on account of COVID 19.

Further vide IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] stated that the extended period limitation shall end on March 14, 2021.

Furthermore, vide IN RE COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (5) TMI 564 - SC ORDER] restored the above order dated March 15, 2020 till further order.

Thereafter, vide IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER] stated that the extended period limitation shall end on October 02, 2021 after noting that normalcy was returning.

Now, plea has been made to extend the period of limitation in view of rising COVID cases

Held:

The Hon’ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER] held as under in view of rising COVID cases:

  • Restored its order dated March 8, 2021, April 27, 2021 and September 23, 2021. Further directed that the period from March 15, 2020 till February 28., 2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings.
  • Consequently, the balance period of limitation remaining as on October 03, 2021, if any, shall become available with effect from March 01, 2022
  • Held that, in cases where the limitation expiring during the   period   between   March 15, 2020   till   February 28, 2022, the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from March 01, 2022. Further, where the actual balance period of limitation remaining, with effect from March 01, 2022 is greater than 90 days, that longer period shall apply.
  • Clarified that, the period from March 15, 2020 till February 28., 2022 shall also stand excluded in computing the periods prescribed under Sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.

Our comments:

The CBIC vide Circular No. 157/13/2021-GST dated July 20, 2021 issued clarification on the extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated April 27, 2021

(Author can be reached at info@a2ztaxcorp.com)

 

By: CA Bimal Jain - January 12, 2022

 

 

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