Delay in filing the appeal? Don't worry

Delay in filing the appeal? Don’t worry – Courts have extended the limitation period.

01/13/2022

Delay in filing the appeal? Don’t worry – Courts have extended the limitation period.

SC has made a remarkable order. It has agreed to extend the period of limitation upto 28/2/22 for all proceedings

The Hon’ble supreme court has been proactive in numerous cases and instances. One such occasion is the inconvenience arising due to Covid. SC has extended the date of limitation during the specified period.

Let us have a glimpse of the Supreme Court order in short for the benefit of all the taxpayers and tax professionals.

Earlier vide its order dated 23.03.2020, the Hon SC had directed extension of the period of limitation in all proceedings before Courts/Tribunals including this Court w.e.f. 15.03.2020 till further orders.

Thereafter On 08.03.2021, the SC brought to an end to its order dated 23.03.2020 which was permitting the relaxation of the period of limitation between 15.03.2020 and 14.03.2021.

While doing so, it was made clear that the period of limitation would start from 15.03.2021.

Thereafter due to spike in Covid cases, Hon SC vide Order dated 23.09.2021, 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.

Now, taking further into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, Hon SC has directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi judicial proceedings.

There is the other side to the court order which is more painful and pathetic.

What should have been done by the Members Representative , is done by the Hon’ble Court. Why the members representative (MP) are not concerned about the taxpayers and other citizens. Why can’t they issue suitable notifications well in advance?

The present relaxation by Hon’ble Supreme court is sure to give the relaxation to all the citizens in whose case the time bound obligation like filing an appeal within prescribed time frame, making an application within the prescribed time frame, etc could not be done for any reason whatsoever.

IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION

MISCELLANEOUS APPLICATION NO. 21 OF 2022 IN

MISCELLANEOUS APPLICATION NO. 665 OF 2021 IN

SUO MOTU WRIT PETITION (C) NO. 3 OF 2020

IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION

WITH

MISCELLANEOUS APPLICATION NO.29 OF 2022 IN

MISCELLANEOUS APPLICATION NO. 665 OF 2021

IN

SUO MOTU WRIT PETITION (C) NO. 3 OF 2020

Order

1. 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 quasi proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central and/or State) due to the outbreak of the COVID19 pandemic.

2. On 03.2020, this Court directed extension of the period of limitation in all proceedings before Courts/Tribunals including this Court w.e.f. 15.03.2020 till further orders. On 08.03.2021, the order dated 23.03.2020 was brought to an end, permitting the relaxation of period of limitation between 15.03.2020 and 14.03.2021. 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 COVID19 cases, the Supreme Court Advocates on Record Association (SCAORA) intervened in the Suo Motu proceedings by filing Miscellaneous Application 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 AdvocatesonRecord Association in the context of the spread of the new variant of the COVID19 and the drastic surge in the number of COVID cases across the

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) 3 of 2020 ; and

ii.allow the present application by restoring the order dated 27.04.2021 passed by this Hon’ble Court in M.A. 665 of 2021 in Suo Motu Writ Petition (C) NO. 3 of 2020; and

iii. pass such other order or orders as this Hon’ble Court may deem fit and

5. Taking into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to dispose of the A. No. 21 of 2022 with the following directions:

The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi judicial proceedings.

i. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 03.2022.

ii. In cases where the limitation would have expired during the period between 03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply.

iii. It is further clarified that the period from 15.03.2020 till 02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.

6. As prayed for by learned Senior Counsel, A. No. 29 of 2022 is dismissed as withdrawn.

…………………….……CJI.

(N.V. RAMANA)

……………………….……J.

( L. NAGESWARA RAO)

……………………….……J.

(SURYA KANT)

New Delhi

January 10, 2022

ITEM NO.301 Court 1 (Video Conferencing) SECTION PILW

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Miscellaneous Application No.21/2022 in MA 665/2021 in SMW (C) No.3/2020

IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION

(FOR ADMISSION and IA No.1935/2022APPLICATION UNDER SECTION LV RULE 6 OF THE SUPREME COURT RULES, 2013)

WITH

MA 29/2022 in MA 665/2021 in SMW(C) No. 3/2020 (PILW)

(FOR ADMISSION and IA No.3161/2022APPLICATION UNDER SECTION LV RULE 6 OF THE SUPREME COURT RULES, 2013 and IA No.3444/2022 APPLICATION FOR PERMISSION)

Date : 10012022 These matters were called on for hearing today.

CORAM :

HON’BLE THE CHIEF JUSTICE

HON’BLE MR. JUSTICE L. NAGESWARA RAO

HON’BLE MR. JUSTICE SURYA KANT

For

Petitioner(s)

Mr.

Shivaji M. Jadhav, Adv.

Ms.

Dr.

Ms.

Mr.

Dr.

Ms.

Mr.

Manoj K. Mishra, Adv.

Joseph Aristotle S., Adv.

Diksha Rai, Adv.

Nikhil Jain, Adv.

Atulesh Kumar, Adv.

Aman M. Hingorani, Adv.

Anzu Varkey, Adv.

Aljo Joseph, Adv.

Sachin Sharma, Adv.

Varinder K. Sharma, Adv.

Abhinav Ramkrishna, AOR

For

Respondent(s)

Mr.

Neeraj Kishan Kaul,

Sr. Adv. Himanshu Chaubey, AOR

Prem Dave, Adv.

Raghav Agrawal, Adv.

Toshiv Goyal, Adv.

K.K. Venugopal,

AG Tushar Mehta, SG

Mr. Rajat Nair, Adv. Mr.

Kanu Agrawal, Adv.

Mr. Siddhant Kohli, Adv.

Mr. Chinmayee Chandra, Adv.

Mr. Arvind Kumar Sharma, AOR

Ms. Uttara Babbar, AOR

Mr. Manan Bansal, Adv.

Mr. Arjun Garg, AOR

Mr. Aakash Nandolia, Adv.

Ms. Sagun Srivastava, Adv.

Ms. Sunieta Ojha, AOR

Mr. P. I. Jose, AOR

Mr. Jenis V. Frensis, Adv.

Mr. Prashant K. Sharma, Adv.

Ms. Anindita Mitra, AOR

Mr. Sahil Tagotra, AOR

Mr. Subhro Mukherjee, Adv.

Mr. Amit Sharma, AOR

Mr. Sameer Parekh, Adv.

Mr. Kshatrashal Raj, Adv.

Ms. Tanya Chaudhry, Adv.

Ms. Pratyusha Priyadarshini, Adv.

Ms. Nitika Pandey, Adv.

For M/s.Parekh & Co., AOR

M/S. VKC Law Offices, AOR

Mr. Vinod Sharma, AOR

Mr. Mukesh K. Giri, AOR

Mr. Kunal Chatterji, AOR

Ms. Maitrayee Banerjee, Adv.

Mr. Rohit Bansal, Adv.

Ms. Pratibha Jain, AOR

Sh. Soumya Chakraborty, Sr. Adv.

Mr. Sanjai Kumar Pathak, AOR

Ms. Shashi Pathak, Adv.

Mr. Divyakant Lahoti, AOR

Mr. Parikshit Ahuja, Adv.

Ms. Praveena Bisht, Adv.

Ms. Madhur Jhavar, Adv.

Ms. Vindhya Mehra, Adv.

Mr. Kartik Lahoti, Adv.

Mr. Rahul Maheshwari, Adv.

Ms. Shivangi Malhotra, Adv.

Mr. Tapesh Kumar Singh, AOR

Mr. Aditya Pratap Singh, Adv.

Mr. Aditya Narayan Das, Adv.

Ms. Binu Tamta, Adv.

Mr. Dhruv Tamta, Adv.

Mr. Siddhesh Kotwal, Adv.

Ms. Ana Upadhyay, Adv.

Ms. Manya Hasija, Adv.

Ms. Pragya Barsaiyan, Adv.

Mr. Akash Singh, Adv.

Ms. Taruna Ardhendumauli Prasad, AOR

Mr. Sibo Sankar Mishra, AOR

Mr. Niranjan Sahu, Adv.

Mr. Abhimanyu Tewari, Adv.

Ms. Eliza Bar, Adv.

Mr. Avijit Mani Tripathi, AOR

Mr. T.K. Nayak, Adv.

UPON hearing the counsel the Court made the following

O R D E R

The Court is convened through Video Conferencing.

M.A. No.21 of 2022 is disposed of and M.A. No.29/2022 is dismissed as withdrawn, in terms of the signed Order.

(VISHAL ANAND) (R.S. NARAYANAN)

ASTT. REGISTRARcumPS COURT MASTER (NSH)

(Signed Order is placed on the file)

Delay in filing the appeal? Don’t worry – Courts have extended the limitation period.

Delay in filing the appeal? Don’t worry – Courts have extended the limitation period.

SC has made a remarkable order. It has agreed to extend the period of limitation upto 28/2/22 for all proceedings

The Hon’ble supreme court has been proactive in numerous cases and instances. One such occasion is the inconvenience arising due to Covid. SC has extended the date of limitation during the specified period.

Let us have a glimpse of the Supreme Court order in short for the benefit of all the taxpayers and tax professionals.

Earlier vide its order dated 23.03.2020, the Hon SC had directed extension of the period of limitation in all proceedings before Courts/Tribunals including this Court w.e.f. 15.03.2020 till further orders.

Thereafter On 08.03.2021, the SC brought to an end to its order dated 23.03.2020 which was permitting the relaxation of the period of limitation between 15.03.2020 and 14.03.2021.

While doing so, it was made clear that the period of limitation would start from 15.03.2021.

Thereafter due to spike in Covid cases, Hon SC vide Order dated 23.09.2021, 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.

There is the other side to the court order which is more painful and pathetic.

What should have been done by the Members Representative , is done by the Hon’ble Court. Why the members representative (MP) are not concerned about the taxpayers and other citizens. Why can’t they issue suitable notifications well in advance?

The present relaxation by Hon’ble Supreme court is sure to give the relaxation to all the citizens in whose case the time bound obligation like filing an appeal within prescribed time frame, making an application within the prescribed time frame, etc could not be done for any reason whatsoever.

IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION

MISCELLANEOUS APPLICATION NO. 21 OF 2022 IN

MISCELLANEOUS APPLICATION NO. 665 OF 2021 IN

SUO MOTU WRIT PETITION (C) NO. 3 OF 2020

IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION

WITH

MISCELLANEOUS APPLICATION NO.29 OF 2022 IN

MISCELLANEOUS APPLICATION NO. 665 OF 2021

IN

SUO MOTU WRIT PETITION (C) NO. 3 OF 2020

Order

4. The present Miscellaneous Application has been filed by the Supreme Court Advocates­on­Record Association in the context of the spread of the new variant of the COVID­19 and the drastic surge in the number of COVID cases across the

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) 3 of 2020 ; and

ii.allow the present application by restoring the order dated 27.04.2021 passed by this Hon’ble Court in M.A. 665 of 2021 in Suo Motu Writ Petition (C) NO. 3 of 2020; and

iii. pass such other order or orders as this Hon’ble Court may deem fit and

5. Taking into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to dispose of the A. No. 21 of 2022 with the following directions:

i. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 03.2022.

6. As prayed for by learned Senior Counsel, A. No. 29 of 2022 is dismissed as withdrawn.

…………………….……CJI.

(N.V. RAMANA)

……………………….……J.

( L. NAGESWARA RAO)

……………………….……J.

(SURYA KANT)

New Delhi

January 10, 2022

ITEM NO.301 Court 1 (Video Conferencing) SECTION PIL­W

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Miscellaneous Application No.21/2022 in MA 665/2021 in SMW (C) No.3/2020

IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION

(FOR ADMISSION and IA No.1935/2022­APPLICATION UNDER SECTION LV RULE 6 OF THE SUPREME COURT RULES, 2013)

WITH

MA 29/2022 in MA 665/2021 in SMW(C) No. 3/2020 (PIL­W)

(FOR ADMISSION and IA No.3161/2022­APPLICATION UNDER SECTION LV RULE 6 OF THE SUPREME COURT RULES, 2013 and IA No.3444/2022­ APPLICATION FOR PERMISSION)

Date : 10­01­2022 These matters were called on for hearing today.

CORAM :

HON’BLE THE CHIEF JUSTICE

HON’BLE MR. JUSTICE L. NAGESWARA RAO

HON’BLE MR. JUSTICE SURYA KANT

For

Petitioner(s)

Mr.

Shivaji M. Jadhav, Adv.

Ms.

Dr.

Ms.

Mr.

Mr.

Dr.

Ms.

Mr.

Mr.

Mr.

Mr.

Manoj K. Mishra, Adv.

Joseph Aristotle S., Adv.

Diksha Rai, Adv.

Nikhil Jain, Adv.

Atulesh Kumar, Adv.

Aman M. Hingorani, Adv.

Anzu Varkey, Adv.

Aljo Joseph, Adv.

Sachin Sharma, Adv.

Varinder K. Sharma, Adv.

Abhinav Ramkrishna, AOR

For

Respondent(s)

4. The present Miscellaneous Application has been filed by the Supreme Court AdvocatesonRecord Association in the context of the spread of the new variant of the COVID19 and the drastic surge in the number of COVID cases across the

ITEM NO.301 Court 1 (Video Conferencing) SECTION PILW

(FOR ADMISSION and IA No.1935/2022APPLICATION UNDER SECTION LV RULE 6 OF THE SUPREME COURT RULES, 2013)

MA 29/2022 in MA 665/2021 in SMW(C) No. 3/2020 (PILW)

(FOR ADMISSION and IA No.3161/2022APPLICATION UNDER SECTION LV RULE 6 OF THE SUPREME COURT RULES, 2013 and IA No.3444/2022 APPLICATION FOR PERMISSION)

Date : 10012022 These matters were called on for hearing today.