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        Case ID :

        2021 (11) TMI 387 - SCH - GST

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        COVID-19 limitation exclusion restored prospectively, with the exclusion extended to specified statutory limitation periods. The Supreme Court recorded that the earlier blanket extension of limitation was granted in response to the COVID-19 public health emergency, but that the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          COVID-19 limitation exclusion restored prospectively, with the exclusion extended to specified statutory limitation periods.

                          The Supreme Court recorded that the earlier blanket extension of limitation was granted in response to the COVID-19 public health emergency, but that the extraordinary relaxation should not continue indefinitely once conditions had substantially normalised. It restored the limitation regime prospectively by excluding the period from 15.03.2020 to 02.10.2021 in computing limitation for suits, appeals, applications and proceedings. The same exclusion was extended to limitation-related periods under the Arbitration and Conciliation Act, the Commercial Courts Act and the Negotiable Instruments Act. The directions were issued under the Court's constitutional powers and were stated to bind all courts, tribunals and authorities.




                          Issues: Whether the period of limitation for all judicial and quasi-judicial proceedings should continue to remain excluded for the specified COVID-19 period, and whether the exclusion should also apply to the limitation periods and outer limits prescribed for certain identified enactments.

                          Analysis: The order records that the earlier blanket extension was taken in view of the unprecedented public health emergency caused by the COVID-19 pandemic. It further records that, as the situation had substantially normalised, the extraordinary relaxation already granted should not be continued indefinitely. On that basis, the Court restored the limitation regime prospectively by excluding the period from 15.03.2020 till 02.10.2021 in computing limitation for suits, appeals, applications and proceedings. The order also extended the same exclusion to the limitation-related periods under the Arbitration and Conciliation Act, 1996, the Commercial Courts Act, 2015 and the Negotiable Instruments Act, 1881. The directions were issued in exercise of the Court's constitutional powers and were stated to be binding on all Courts, Tribunals and Authorities.

                          Conclusion: The period of limitation stood excluded up to 02.10.2021, with corresponding exclusion for the specified statutory limitation periods, and the matter was disposed of with those directions.


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                          ActsIncome Tax
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