2021 (11) TMI 387 - SCH - GST

Time Limitation - seeking extension of the period of limitation in all proceedings before the Courts/Tribunals - HELD THAT - The order dated 23.03.2020 was passed in view of the extraordinary health crisis. 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. As the said order dated 08.03.2021 was only a one-time measure in view of the pandemic we are not inclined to modify the conditions contained in the order dated 08.03.2021. In computing the period of limitation for any suit appeal application or proceeding the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently the balance period of limitation remaining as on 15.03.2021 if any shall become available with effect from 03.10.2021 - application disposed off.

Issues:
Extension of period of limitation due to COVID-19 pandemic.

Analysis:
The Supreme Court took Suo Motu cognizance of the challenges faced by litigants in meeting the period of limitation during the COVID-19 pandemic. An order was issued on 23.03.2020 to extend the period of limitation in all proceedings from 15.03.2020 onwards. Subsequently, on 08.03.2021, an order was passed excluding the period from 15.03.2020 to 14.03.2021 from the computation of limitation periods. It allowed a 90-day extension from 15.03.2021 for cases where the limitation would have expired during the excluded period. This order also applied to specific laws prescribing limitation periods for various proceedings.

In response to a second surge in COVID-19 cases, the Supreme Court Advocates on Record Association (SCAORA) sought restoration of the original order dated 23.03.2020. The Court, acknowledging the nationwide impact of the pandemic, reinstated the extension of limitation periods until further notice on 27.04.2021. This extension applied to all judicial or quasi-judicial proceedings and was made binding on all Courts/Tribunals and Authorities under Article 142 read with Article 141 of the Constitution of India.

Despite uncertainties regarding future COVID-19 waves, the Court decided to maintain the order dated 08.03.2021 as the situation was approaching normalcy. The Attorney General proposed a modification to the order, suggesting that only the balance period of limitation after 15.03.2020 should be considered for filing cases. However, the Court declined to modify the conditions set in the order dated 08.03.2021, emphasizing that it was a one-time measure in response to the pandemic.

The Attorney General highlighted the necessity of continuing the provisions for containment zones in certain States. Consequently, the Court disposed of the Miscellaneous Application with directions to exclude the period from 15.03.2020 to 02.10.2021 from the computation of limitation periods. It allowed a 90-day extension from 03.10.2021 for cases where the limitation would have expired during the excluded period. These directions also applied to specific laws governing limitation periods for different proceedings. Moreover, the Government of India was directed to amend guidelines for containment zones to facilitate essential movements for medical emergencies and legal purposes.

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