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HomeGST UPDATESExtension of Limitation by Hon'ble Supreme Court

Extension of Limitation by Hon’ble Supreme Court

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Hon’ble Supreme Court in SMW(C) No.-000003 / 2020, by Court’s Motion, has ordered that a period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws whether condonableor not shall stand extended w.e.f. 15th March 2020 till furtherorder/s to be passed by this Court in present proceedings.

The Hon’ble Court has taken Suo Motu cognizance of the situationarising out of the challenge faced by the country on account ofCovid-19 Virus and resultant difficulties that may be faced bylitigants across the country in filing theirpetitions/applications/suits/ appeals/all other proceedings withinthe period of limitation prescribed under the general law oflimitation or under Special Laws (both Central and/or State).

The order has been issued by Hon’ble Supreme Court has been issued using power under Article 142 read withArticle 141 of the Constitution of India and it is declared that the order is a binding order within the meaning of Article 141 on all Courts/Tribunals and authorities.

Thus, any appeal having limitation under any Act having after March 14, 2020 shall stand extended for the period till the Supreme Court passes orders for end of such extension.  Thus, even where there is no provision of condonation for eg., Appeal before Commission (Appeal) in certain statues, such period of limitation stands extended.

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