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Supreme court extends limitation period of any proceedings/ due date to file appeals under all laws across the country

ADMIN by ADMIN
April 29, 2021
in Business & Other News, Case Laws
3
Supreme Court up-helds judgement of Rajasthan High court for extension of due date for GSTR 9/ 9C
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Hon’ble Supreme court has vide an order on Tuesday i.e. 27.04.2021 extended all the limit period of any proceedings or file any litigation/ appeals under any law across the country.

Relaxation has been offered for any case from 14.03.2021 till next order.

Such relaxation/ suo moto cognizance was also provided in the previous year wherein Hon’ble Supreme court had directed “that period of limitation in filing petitions/ applications/ suits/ appeals/ all other proceedings, irrespective of the period of limitation prescribed under the general or special laws, shall stand extended with effect from 15th March, 2020 till further orders“.

Thereafter on 8th March, 2021 Apex Court observed that country had started recovering now and hence it directed that “In computing the period of limitation for any suit, appeal, application or proceeding, the period
from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021

In cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply.”

Later, after passing the above order it was again brought to the notice of Hon’ble Supreme court that there is again surge in the cases of Covid-19 and hence it was prayed to restore the earlier order Dt. 23.03.2020.

Thus, in view of the request Hon’ble Supreme court restored the above direction and stated that “We, therefore, restore the order dated 23rd March, 2020 and in continuation of the order dated 8th March, 2021 direct that the period(s) of limitation, as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders.”

 

Now let’s understand what does this judgement mean for you as a layman:

Since this judgement has been in continuation of earlier order Dt. 23.03.2020 and hence if any due date/ limitation period of your case or appeal or litigation or any other proceedings under any law in any state has expired, and same was falling after 15.03.2020, and appeal or litigation could not be filed within due time as prescribed in law then in that case all such due date shall stand extended and  you can still file appeal quoting the above Suo moto cognizance of Hon’ble Supreme court and you without any condonation request or wait for condonation to get accepted as all limitation periods are relaxed by Supreme court.

However, do remember that this judgement or direction only extends limitation period for judicial or quasi-judicial proceedings and not normal compliance due dates.

Hence, the normal compliance due dates are still intact and if you missed the normal compliance due date you might to liable to consequences or late fees as prescribed in respective law.

 

To download full order of Hon’ble Supreme court CLICK HERE.

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Tags: latest supreme court judgementsupreme court order
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Comments 3

  1. Pingback: CBDT partly incorporates Supreme court's order by extending due date to file appeal before CIT(A) but is still doing contempt of Supreme court's order - Taxontips
  2. Pingback: CBDT partly incorporates Supreme court's order by extending due date to file appeal before CIT(A) but is still doing contempt of Supreme court order - Taxontips
  3. Pingback: Is there contempt to SUPREME COURT’S order on part of CBDT by issuing circular for extension of various due dates? - Taxontips

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