TaxTMI 
TaxTMI 
TaxTMI 
Understanding extended limitations for instituting proceedings under any law, before any Courts, Tribunals including Supreme Court, as per orders of the Supreme Court of India dated 10.01.2022 and earlier orders in view of COVID related problems.
IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER]
MISC APPLICATION NO. 21 OF 2022 IN MISC APPLICATION NO. 665 OF 2021 IN SUO MOTU WRIT PETITION (C) NO. 3 OF 2020 WITH MISC APPLICATION NO.29 OF 2022 IN MISC APPLICATION NO. 665 OF 2021 IN SUO MOTU WRIT PETITION (C) NO. 3 OF 2020 Dated: - 10 January 2022
From orders of the honorable Supreme Court | Observations of author |
On 23.03.2020, Supreme Court directed extension of the period of limitation in all proceedings before Courts/Tribunals including the Supreme Court w.e.f. 15.03.2020 till further orders. - IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION [2020 (5) TMI 418 - SC ORDER] | This means extension is made available only if limitation has not expired as on 15.03.20. |
On 08.03.2021, the order dated 23.03.2020 was brought to an end, permitting the relaxation of period of limitation between 15.03.2020 and 14.03.2021. - IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] | |
It was clarified that the period of limitation would start from 15.03.2021. | |
Vide order dated 23.09.2021, the Supreme Court extended the period of limitation in all proceedings before the Courts/Tribunals including the Supreme Court w.e.f 15.03.2020 till 02.10.2021. - IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER] | |
Vide order dated 10.01.2022 it is directed that the period from 15.03.2020 till 28.02.2022 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[1]judicial proceedings. - IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER] | Period from 15.03.2020 to 28.02.22 shall be excluded. This means limitation will start from 01.03.22 |
II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. | Author could not understand significance of this point. When period of 15.03.2020 to 28.02.22 is excluded and limitation starts from 01.03.2022 the significance of date 03.10.2021 is not understood. It may be that period available as on 15.03.2020 will be available as on 01.03.2022 Readers are requested to send their views for clarification. |
III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. | In case limitation has expired between 15.03.2020 till 28.02.2022 all persons shall have available period of 90 days from 01.03.2022 that is till 29th April,2022. So the last date will be 29.04.22. |
In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. | Incase original available limitation is after 29th April ,2022 the same will be available. |
Exclusion for some specific enactments: It is further clarified that the period from 15.03.2020 till 28.02.2022 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. | This makes clear that period from 15.02.20 to 28.02.22 is excluded. Limitation of 90 days will start from 01.03.2022 and end on 29.04.22. |
Summary:
Limitation must be available as on 15.03.20. If limitation has already expired on or before 14.03.2020 the benefit of the order will not be available and litigants will have to seek condonation, if so allowable under concerned law. Author hopes that COD petitions will be considered with a practical approach and liberally if the limitation expired few weeks before 14.02.2020. However, the concerned authority or court should have power to condone delay of maximum period allowed.
The order will cover situations wherein limitation was to expire at any time between 15.03.2020 to 28.02.2022.
In case of cases disposed of after 28.02.2022 and limitation starts from 01.03.22 the limitation as per applicable law will have to be followed. In such cases say ‘new cases’ period of 90 days will not be available.
For example if an order is passed / served after 28.02.22 limitation will began from date of order / service as the case may be and time allowed will only be available. For example, in case of assessment order under Income Tax Act, 30 days’ time is allowed for filing of first appeal. If there is delay, application for condonation of delay is to be made.
However, in case of assessment order served on or before 28.02.22 relaxation of 90 days will be available and last date will be 29.04.2022.
Practical alert:
Do not wait for 29.04.22 – file appeals or other proceedings well in time if the order against which appeal is to be filed was passed / served before 28.02.22.
Apply limitations as fixed under law if order is passed/ served on or after 01.03.2022.