KMS update related to Supreme Court on limitation period applicable to proceedings of various Laws
Supreme Court on limitation period applicable to proceedings of various Laws
During COVID-19 pandemic, the Supreme Court have taken SUO MOTO Cognizance of the situation and issued directions for the extension of limitation period. The Apex Court observed in the order that due to the pandemic, the litigants across the country might have faced difficulties in filing petitions / applications / suits / appeals / all other proceedings under general law of limitation or under any special law of Centre as well as State.
In its order dated 08.03.2021, the Apex Court has instructed that for computing the limitation period of any proceeding, period from 15.03.2020 to 14.03.2021 shall remain excluded. Consequently, the balance period of limitation remaining as on 15.03.2020 shall become available with effect from 15.03.2021
As per the said order, following limitation period shall be applicable for the proceedings under Indirect Tax Law:
In its order dated 08.03.2021, the Apex Court has instructed that for computing the limitation period of any proceeding, period from 15.03.2020 to 14.03.2021 shall remain excluded. Consequently, the balance period of limitation remaining as on 15.03.2020 shall become available with effect from 15.03.2021
As per the said order, following limitation period shall be applicable for the proceedings under Indirect Tax Law:
| Particulars | Extended limitation period as per SC order |
| Limitation period expired during 15.03.2020 to 14.03.2021 | 90 days from 15.03.2021 i.e. 13.06.2021 |
| Limitation period expires after 14.03.2021 | Actual date of expiry of limitation period or 90 days from 15.03.2021 whichever is later |
The above limitation period is applicable subject to the amendment made in the “Taxation and Other Laws (Relaxation and amendment of Certain Provisions) Act” by Ministry of Finance.
Order of the Apex Court is attached herewith for your kind perusal.
