TaxTMI 
TaxTMI 
2023 (4) TMI 876
X X X X Extracts X X X X
X X X X Extracts X X X X
....make the payment of Rs. 2,18,88,421 within a period of 30 days from the date of receipt of the order and the application was not admitted. 2. The Appeal has been filed alongwith an application bearing I.A. No. 304 of 2022 seeking condonation of delay if any, considering to have been within the extended period of limitation in terms of orders passed by the Hon'ble Apex Court on 23.03.2020, 08.03.2021 and 27. 04. 2021 . 3. On 17.11.2022, this Court passed the following order : - "17.11.2022: Ms. Pratiksha Sharma, Advocate appears on behalf of the Appellant. Mr. Vimal Kirti Singh, Advocate assisted by Mr. Siddharth Singh, Advocate appears on behalf of the Respondent. I.A. No. 304 of 2022 has been filed in the instant appeal seeking condonation of delay in filing the appeal. In which Application, it is stated that in terms of the Rule 50 of the NCLT, 2016 free certified copy of the impugned order was supplied to the Appellant only on 12.03.2020, thereafter, the Appellant filed the instant Appeal on 23.08.2021. The Ld. Counsel for the Appellant submits that in view of the orders and directions dated 23.03.2020 passed by the Hon'ble Supreme Court in Suo Moto Petition (Civi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....same in hard copy in course of the day. Prayer accorded. He is directed to file the same in hard copy in course of the day. Registry is directed to accept the same. List the Appeal 'For Order' on 18th April, 2023." 5. Counsel for the Appellant has submitted that the impugned order was passed on 13.02.2020. The period of limitation of 30 days prescribed under Section 61(2) expired on 14.03.2020. The Appeal has though been filed on 25.08.2021 but in view of an order passed by the Hon'ble Supreme Court on 23.03.2020 the period of limitation stand extended w.e.f 15.03.2020 till further orders is passed. It is further submitted that the second order was passed by the Hon'ble Supreme Court on 08.03.2021 and the period of limitation is extended from 15.03.2021 onwards and has also referred to an order dated 10.01.2022 of the Hon'ble Supreme Court. 6. The sum and substance of the argument of Counsel for the Appellant is that the period of 15 days which is there in the proviso of Section 61(2) of the Code has also been extended and thus there is no delay when the appeal was filed. 7. On the other hand, Counsel for the Respondent has submitted that Section 61(2) prescribes ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not been provided for repayment in priority to all other debts; or (v) the resolution plan does not comply with any other criteria specified by the Board. 2[(4) An appeal against a liquidation order passed under section 33, or sub-section (4) of section 54L, or sub-section (4) of section 54N, may be filed on grounds of material irregularity or fraud committed in relation to such a liquidation order. (5) An appeal against an order for initiation of corporate insolvency resolution process passed under sub-section (2) of section 54-O may be filed on grounds of material irregularity or fraud committed in relation to such an order.]" 10. As per Section 61(1) any person aggrieved against the order of the Adjudicating Authority can prefer an appeal before this Appellate Tribunal but as per Section 61(2) of the Code, the Appeal in terms of Section 61(1) has to be filed within 30 days. However, proviso to Section 61(2) allows the filing of the appeal even after expiry of 30 days if the Applicant/Appellant satisfies the Appellate Authority about the presence of a sufficient cause for not filing the appeal within that time but in no case the period of 15 days ca....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion prescribed under the general law or special laws whether compoundable or not with effect from 15.03.2020 till further orders. The order dated 23.03.2020 was extended from time to time. Though, we have not seen the end of the pandemic, there is considerable improvement. The lockdown has been lifted and the country is returning to normalcy. Almost all the Courts and Tribunals are functioning either physically or by virtual mode. We are of the opinion that the order dated 23.03.2020 has served its purpose and in view of the changing scenario relating to the pandemic, the extension of limitation should come to an end. 2. We have considered the suggestions of the learned Attorney General for India regarding the future course of action. We deem it appropriate to issue the following directions: - 1. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2. In cases where the limitation would have expired during the period between ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... While doing so, it was made clear that the period of limitation would start from 15.03.2021. 3. Thereafter, due to a second surge in COVID-19 cases, 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 relaxing limitation. The aforesaid Miscellaneous Application No.665 of 2021 was disposed of by this Court vide Order dated 23.09.2021, wherein this Court extended the period of limitation in all proceedings before the Courts/Tribunals including this Court w.e.f 15.03.2020 till 02.10.2021. 4. The present Miscellaneous Application has been filed by the Supreme Court Advocates-on-Record Association in the context of the spread of the new variant of the COVID-19and the drastic surge in the number of COVID cases across the country. Considering the prevailing conditions, the applicants are seeking the following: i. allow the present application by restoring the order dated 23.03.2020 passed by this Hon'ble Court in Suo Motu Writ Petition (C)NO.3 of 2020 ; and ii. allow the present application by restoring....