Blog No. 32: Limitation period extended by Honble SC

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Due to the spike in Covid-19 cases across the country, special bench of Hon’ble Supreme Court comprising of Chief Justice NV Ramana, Justices L Nageswara Rao and Justice Surya Kant passed an order on 10.01.2022 (M.A. No. 21 of 2022), restoring its order dated 23.03.2020 and 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, whether condonable or not. 

However, where the limitation would have expired during the period between 15.03.2020 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.

This is the third such extension since March 2020 and will allow the professionals, litigants, and applicants in pursuing their remedy/claims before the appellate as well as the quasi-judicial authorities. 

History of SC extension of limitation orders since inception of Covid-19 in India-

Order dated

SC Order

23.03.2020

Limitation period falling after 15th March 2020 extended till further orders.

08.03.2020

Above order brought to an end.

Period from 15th March 2020 to 14th March 2021 excluded from computation of limitation period.

If limitation period falls within the said period, period 90 days made available from 15th March 2021. If period of more than 90 days is available, that longer period shall apply.

27.04.2020

Order dated 23.03.2020 was re-stored and limitation period extended till further orders.

23.09.2021

Above order brought to an end.

Period from 15th March 2020 to 2nd October 2021 excluded from computation of limitation period.

Balance period as on 15th March 2021, as per order dated 08.03.2021, shall now be available from 3rd October 2021.

90 days clause remains applicable.

10.01.2022

Order dated 23.03.2020 re-stored.

Hence, period from 15th March 2020 to 28th February 2022 is to be excluded for computation of limitation period.

Balance period as on 3rd October 2021, as per order dated 23.09.2021 shall now be available from 1st March, 2022.

90 days clause remains applicable.

Copy of the Supreme Court order is attached for your ready reference.

For easy understanding, few examples have been prepared. These are as under:

  1. Where an order under GST law is served on 02.07.2021, what shall be the revised limitation period to file appeal before first appellate authority?

 Ans. In the given case, time limit for filing appeal as per section 107 of CGST Act expired on 02.10.2021 i.e. three month from 02.07.2021. Since period from 15th March 2020 to 2nd October 2021 was ordered to be excluded from limitation period by SC vide its order dated 23.09.2021, the revised limitation period as on 03.10.2021 shall be the three months. 

Now, as per order dated 10.01.2022, the limitation period from 15.03.2021 to 28.02.2022 shall be excluded and consequently, the balance period as on 02.10.2021 shall be made available from 01.03.2022. Therefore, the revised limitation period shall be three months from 01.03.2022.

Notes:

  1. Though the limitation period ended during the period between 15.03.2020 to 28.02.2022, the actual balance period of limitation remaining as on 01.03.2022 is more than 90 days i.e., three months.

  1. Where an order is served on 04.10.2021, what shall be the limitation period to file appeal before first appellate authority?

 Ans. Under this scenario, the time limit for filing appeal as per section 107 of CGST Act expires on 04.01.2022 i.e., three months from 04.10.2021. Since the period from 15th March 2020 to 28th February 2022 is ordered to be excluded from computation of limitation period as per SC order dated 10th Jan. 2022, the revised limitation period as on 1st March 2022 shall be three months. 

Notes:

  1. In this case, there is no period of limitation remaining as on 03.10.2021 as the order has been served thereafter.

  2. Though the limitation period ended during the period between 15.03.2020 to 28.02.2022, the actual balance period of limitation remaining as on 01.03.2022 is more than 90 days i.e., three months.

  1. Where an order under GST law is served on 12.01.2022, what shall be the limitation period to file appeal before first appellate authority?

 Ans. Under this scenario, the time limit for filing appeal as per section 107 of CGST Act expires on 12.04.2022 i.e., three months from 12.01.2022. Since the period from 15th March 2020 to 28th February 2022 is ordered to be excluded from computation of limitation period as per SC order dated 10th Jan. 2022, the revised limitation period as on 1st March 2022 shall be three months. Thus, the revised limitation period for the said order shall be 31st May 2022 i.e. three months from 01.03.2022.

Notes:

  1. In this case, there is no period of limitation remaining as on 03.10.2021 as the order has been served thereafter.

  2. The limitation period does not end during the period between 15.03.2020 to 28.02.2022. Hence, this clause is not applicable.

 

  1. Where an order under Central Excise Act is served on 12.01.2022, what shall be the limitation period to file appeal before first appellate authority?

 Ans. Under this scenario, the time limit for filing appeal under section 35 of Central Excise Act, 1944 expires on 13.03.2022 i.e., sixty days from 12.01.2022. Since the period from 15th March 2020 to 28th February 2022 is ordered to be excluded from computation of limitation period as per SC order dated 10th Jan. 2022, the revised limitation period as on 1st March 2022 shall be sixty days. Thus, the revised limitation period for the said order shall be 29.04.2022 i.e., sixty days from 01.03.2022.

Notes:

  1. In this case, there is no period of limitation remaining as on 03.10.2021 as the order has been served thereafter.

  2. The limitation period does not end during the period between 15.03.2020 to 28.02.2022. Hence, this clause is not applicable

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