Moratorium period exclusion in limitation applies fully to corporate debtor applications under arbitration law.

Section 60(6) of the Insolvency and Bankruptcy Code requires exclusion of the entire moratorium period from limitation for any suit or application by or against a corporate debtor. The statutory language is unqualified, and the exclusion is not confined to proceedings barred under Section 14. The insolvency scheme, including the role of the resolution professional and the continuation of the corporate debtor during CIRP, does not justify narrowing that exclusion. As a result, limitation for a corporate debtor's application under Section 11(6) of the Arbitration and Conciliation Act must be computed after leaving out the full moratorium period.

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Issues: Whether the period during which moratorium under the Insolvency and Bankruptcy Code is in force is excluded in computing limitation for an application by the corporate debtor under Section 11(6) of the Arbitration and Conciliation Act, 1996.

Analysis: Section 14 of the Insolvency and Bankruptcy Code prohibits proceedings against the corporate debtor during moratorium, while Section 60(6) expressly directs exclusion of the moratorium period in computing limitation for any suit or application by or against a corporate debtor for which a moratorium order has been made. The wording is unqualified and covers the entire moratorium period. The statutory scheme, including the role of the resolution professional under Section 25(2)(b) and the continuation of the corporate debtor during the corporate insolvency resolution process, does not justify reading down the provision to exclude only some proceedings or only those barred under Section 14.

Conclusion: The moratorium period must be excluded for computing limitation even for an application under Section 11(6) by the corporate debtor, and the objection based on limitation fails.

Ratio Decidendi: Where Section 60(6) uses unqualified words excluding the moratorium period in computing limitation for any suit or application by or against a corporate debtor, the exclusion applies to the entire moratorium period and is not confined to proceedings expressly barred by Section 14.

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