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TMI Blog2022 (12) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... KR AND CO. (JV) REPRESENTED BY ITS LEAD PARTNER MR. C. KARNAN [ 2020 (10) TMI 1348 - MADRAS HIGH COURT] wherein delay in filing an application under Section 34 of The Arbitration and Conciliation Act, 1996 left the protagonist of a Section 34 high and dry. Hon'ble Supreme Court has made it clear that what was extended by order of Hon'ble Supreme Court qua Covid-19 period was only the period of limitation and not the period upto which the delay can be condoned in exercise of discretion conferred by the Statute. Therefore, this Court in the light of the authoritative pronouncement of Hon'ble Supreme Court, finds no grounds to interfere with the order of the first respondent. The argument that impugned order returns a findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case and the trajectory the matter has taken, counter affidavit from the Revenue Department is not necessary and therefore with the consent of both sides, the main writ petition was taken up. 6. Undisputed facts are that original order made by second respondent is dated 29.03.2021. Three months prescribed period and one month condonable period vide Section 107 of 'the Central Goods and Services Tax Act, 2017' [hereinafter 'C-G ST Act' for the sake of convenience and clarity] elapsed within Covid-19 period. To be noted, 'Covid-19 period' is a reference (for convenience) to the period from 15.03.2020 to 28.02.2022 and this period is culled out vide Suo Motu proceedings in COGNIZANCE FOR EXTENSION OF LIMITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable period falls on a public holiday, the same principle will not apply. Most relevant provisions are Sections 2(j) and 4 of the Limitation Act, 1963 which read as follows: '2 (j) period of limitation means the period of limitation prescribed for any suit, appeal or application by the Schedule, and prescribed period means the period of limitation computed in accordance with the provisions of this Act;' '4. Expiry of prescribed period when court is closed.- Where the prescribed period for any suit, appeal or application expires on a day when the court is closed, the suit, appeal or application may be instituted, preferred or made on the day when the court re-opens. Explanation.-A court shall be deemed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period upto which the delay can be condoned in exercise of discretion conferred by a statute. This is articulated with clarity and specificity in Paragraphs 18 to 21 of Sagufa Ahmed case, which reads as follows: '18. To get over their failure to file an appeal on or before 18.03.2020, the appellants rely upon the order of this Court dated 23.03.2020 in Suo Motu Writ Petition (Civil) No.3 of 2020. It reads as follows: This Court has taken Suo Motu cognizance of the situation arising out of the challenge faced by the country on account of Covid19 Virus and resultant difficulties that may be faced by litigants across the country in filing their petitions/applications/suits/appeals/all other proceedings within the period of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiating proceedings within the period of limitation prescribed by general or special law. It is needless to point out that the law of limitation finds its root in two latin maxims, one of which is Vigilantibus Non Dormientibus Jura Subveniunt which means that the law will assist only those who are vigilant about their rights and not those who sleep over them. 20. It may be useful in this regard to make a reference to Section 10 of the General Clauses Act, 1897 which reads as follows: 10. Computation of time (1) Where, by any 19 [Central Act] or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xercise of discretion conferred by the Statute. Therefore, this Court in the light of the authoritative pronouncement of Hon'ble Supreme Court, finds no grounds to interfere with the order of the first respondent. 13. The argument that impugned order returns a finding in favour of writ petitioner but does not grant relief owing to limitation bar is no argument as law is well settled that when limitation elapses right is not extinguished but remedy is barred. 14. The sum sequitur of the narrative, discussion and dispositive reasoning thus far, leads to the inevitable conclusion that the captioned writ petition fails. Curtains are dropped qua the captioned writ petition. Captioned Writ Petition is dismissed. There shall be no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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