https://www.taxtmi.com/caselaws?id=308855 The Supreme Court's COVID-19 limitation exclusion from 15.03.2020 to 28.02.2022 applied to proceedings under the Commercial Courts Act, 2015, treating it as a special law within the scope of that direction. Because the time for filing the written statement expired on 09.05.2020, within the excluded period, that time had to be ignored while computing limitation. The refusal to condone delay and to take the written statement on record was therefore unsustainable, and the already filed written statement was directed to be taken on record and considered in accordance with law. en-us Mon, 09 May 2022 00:00:00 +0530 Fri, 28 Jul 2023 09:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308855 The Supreme Court's COVID-19 limitation exclusion from 15.03.2020 to 28.02.2022 applied to proceedings under the Commercial Courts Act, 2015, treating it as a special law within the scope of that direction. Because the time for filing the written statement expired on 09.05.2020, within the excluded period, that time had to be ignored while computing limitation. The refusal to condone delay and to take the written statement on record was therefore unsustainable, and the already filed written statement was directed to be taken on record and considered in accordance with law. Case-Laws Indian Laws Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308855