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Issues: Whether the High Court erred in extending the period of limitation for filing the written statement and in taking the written statement on record.
Analysis: The Court found no error in the High Court's exercise of discretion in extending the limitation period for filing the written statement. It also noted that the period of limitation that could have been extended or condoned by the Tribunal or Court stood excluded or extended up to 07.10.2021.
Conclusion: The challenge to the order extending limitation and taking the written statement on record was rejected.
Final Conclusion: The special leave petitions were dismissed and the interim order stood vacated.
Ratio Decidendi: Where the High Court has validly extended the period for filing a written statement within the applicable limitation framework, interference is not warranted.