TaxTMI 
TaxTMI 
2021 (11) TMI 387
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.... Adv., Mr. Sachin Sharma, Adv., Mr. Aljo Joseph, Adv., Mr. Varinder Kumar Sharma, Adv. And Mr. Abhinav Ramkrishna, AOR For State of A.P.: Mr. S. Niranjan Reddy, Sr.Adv., Mr. Mahfooz Ahsan Nazki, AOR, Mr. Polanki Gowtham, Adv., Mr. Shaik Mohamad Haneef, Adv., Mr. T. Vijaya Bhaskar Reddy, Adv., Mr. Amitabh Sinha, Adv. And Mr. K.V. Girish Chowdary, Adv. For Patna High Court: Mr. P.H. Parekh, Sr.Adv., Mr. Sameer Parekh, Adv., Mr. Kshatrashal Raj, Adv., Ms. Tanya Chaudhry, Adv., Ms. Pratyusha Priyadarshini, Adv. And Ms. Nitika Pandey, Adv. For Registrar General, High Court of Meghalaya: Mr. Soumya Chakraborty, Sr.Adv., Mr. Sanjai Kumar Pathak, Adv. And Ms. Shashi Pathak, Adv. For Election Commission of India: Mr. Vikas Singh, Sr.Adv., Mr. Am....
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....oti, Adv., Mr. Rahul Maheshwari, Adv. And Ms. Shivangi Malhotra, Adv. For High Court of Jharkhand: Mr. Tapesh Kumar Singh, AOR, Mr. Aditya Pratap Singh, Adv., Mrs. L. Bhaswati Singh, Adv., Mr. Aditya Narayan Das, Adv., Ms. Uttara Babbar, AOR And Mr. Manan Bansal, Adv. ORDER 1. Due to the outbreak of COVID-19 pandemic in March, 2020, this Court took Suo Motu cognizance of the difficulties that might be faced by the litigants in filing petitions/ applications/ suits/ appeals/ all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central and/or State). On 23.03.2020, this Court directed extension of the period of limitation in all proceedings before the Courts/Tr....
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....es, to state. "Regulated movement will be allowed for medical emergencies, provision of essential goods and services, and other necessary functions, such as, time bound applications, including for legal purposes, and educational and job-related requirements." 3. Thereafter, there was a second surge in COVID-19 cases which had a devastating and debilitating effect. The Supreme Court Advocates on Record Association (SCAORA) intervened in the Suo Motu proceedings by filing Miscellaneous Application No.665 of 2021 seeking restoration of the order dated 23.03.2020. Acceding to the request made by SCAORA, this Court passed the following order on 27.04.2021: "We also take judicial notice of the fact that the steep rise in COVID-19 Virus cases....
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....ored as the situation is near normal. 5. We have heard learned Attorney General for India, Mr. Vikas Singh, learned Senior Counsel for the Election Commission of India, Mr. Shivaji M. Jadhav, learned counsel for the SCAORA and other learned Advocates. There is consensus that there is no requirement for continuance of the initial order passed by this Court on 23.03.2020 and relaxation of the period of limitation need not be continued any further. The contention of Mr. Vikas Singh is that the order dated 08.03.2021 can be restored, subject to a modification. He submitted that paragraph No.2 of the order dated 08.03.2021 provides that the limitation period of 90 days will start from 15.03.2021 notwithstanding the actual balance of period of l....