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SC Restores Limitation Extension & excludes Period From 15.03.2020 to 28.02.2022 From Limitation

Case Law Details

TaxGuru Citation
2022 taxguru.in 82
Case Name
In Re: Cognizance For Extension of Limitation (Supreme Court of India)
Date of Judgement/Order
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In Re: Cognizance For Extension of Limitation (Supreme Court of India)

SC revived Limitation extension Order till February 28, 2022

The Hon’ble Supreme Court in the matter of Re Cognizance For Extension of Limitation  [Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 dated January 10, 2022] restored its earlier order in order to exclude period starting from March 15, 2020 till February 28, 2022, for the purposes of limitation prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, in view of the spread of the new variant of the COVID­19 and the drastic surge   in   the   number   of   COVID   cases   across   the   country.

Facts:

Earlier, the Hon’ble Supreme Court The Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 dated March 23, 2020 had extended period limitation for judicial and quasi-judicial proceedings from March 15, 2020 till further order considering the challenges faced by the litigants on account of COVID 19.

Further vide order dated March 08, 2021 stated that the extended period limitation shall end on March 14, 2021.

Furthermore, vide Re: Cognizance for Extension of Limitation [Miscellaneous Application No. 665/ 2021 dated April 27, 2021] restored the above order dated March 15, 2020 till further order.

Thereafter, vide order dated September 23, 2021 stated that the extended period limitation shall end on October 02, 2021 after noting that normalcy was returning.

Now, plea has been made to extend the period of limitation in view of rising COVID cases

Held:

The Hon’ble Supreme Court in Miscellaneous Application No. 21 of 2022 dated January 10, 2022 held as under in view of rising COVID cases:

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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,916

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