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• Applicability of Suo Moto Orders on Limitation Periods: The Supreme Court's suo moto orders during COVID-19, particularly in order dated 10.01.2022, excluded limitation periods from 15.03.2020 to 28.02.2022, thus extending limitation by the same period ["IL&FS FINANCIAL SERVICES LIMITED VS ADHUNIK MEGHALAYA STEELS PRIVATE LIMITED - National Company Law Appellate Tribunal"], ["P. C. Lalthlamuana S/o Lalngaia (L) VS Vanlalruatsangi D/o Muanzuala (L) - Gauhati"], ["IL & FS Financial Services Limited VS Adhunik Meghalaya Steels Private Limited - Supreme Court"]. However, the applicability of these orders is context-dependent; they primarily address cases where limitation would have expired during the pandemic period and where the delay was due to COVID-19-related hardships ["P. C. Lalthlamuana S/o Lalngaia (L) VS Vanlalruatsangi D/o Muanzuala (L) - Gauhati"], ["Rajesh Kumar vs Chandigarh Administration - Central Administrative Tribunal"]. Courts have clarified that the suo moto orders do not automatically apply to acknowledgment of limitation or payment unless the delay falls within the specified COVID-19 exclusion period and the circumstances align with the Supreme Court's directions ["IL&FS FINANCIAL SERVICES LIMITED VS ADHUNIK MEGHALAYA STEELS PRIVATE LIMITED - National Company Law Appellate Tribunal"], ["P. C. Lalthlamuana S/o Lalngaia (L) VS Vanlalruatsangi D/o Muanzuala (L) - Gauhati"].
• Acknowledgment of Limitation and Payment: An acknowledgment of liability or payment made prior to the pandemic period does not benefit from the COVID-19 limitation extension unless the acknowledgment explicitly qualifies as a valid acknowledgment under Section 18 of the Limitation Act, and the limitation period would have expired during the COVID-19 exclusion window ["P. C. Lalthlamuana S/o Lalngaia (L) VS Vanlalruatsangi D/o Muanzuala (L) - Gauhati"], ["IL&FS FINANCIAL SERVICES LIMITED VS ADHUNIK MEGHALAYA STEELS PRIVATE LIMITED - National Company Law Appellate Tribunal"]. In cases where acknowledgment or payment occurred outside the COVID period, the suo moto orders' benefit on limitation does not apply, and limitation periods must be computed normally ["Cgmp Pharma N Plans Private Limited VS Hys Lifecare Llp - Delhi"], ["CGMP PHARMA N PLANS PRIVATE LIMITED vs HYS LIFECARE LLP - Delhi"].
• Legal Clarifications on Limitations and Suo Moto Powers: Courts have held that suo moto revisional powers generally have no prescribed limitation unless explicitly provided; when no period is specified, a reasonable time frame (often around two months) is inferred ["Kamla Krishna Sharma vs The State Of Madhya Pradesh - Madhya Pradesh"], ["Bishno Devi VS State Of J. &K. - Jammu and Kashmir"]. The orders and principles set forth indicate that suo moto actions, including acknowledgment or revisional powers, are subject to limitation rules unless the specific suo moto order or statutory provision states otherwise ["RAMESH KUMAR GARWA vs NARESH KUMAR BATRA AND ANR - Rajasthan"], ["RAMESH KUMAR GARWA vs NARESH KUMAR BATRA AND ANR - Rajasthan"].
• Conclusion: The suo moto orders issued by the Supreme Court during the COVID-19 pandemic primarily apply to cases where limitation would have expired between 15.03.2020 and 28.02.2022 and where delays were attributable to pandemic-related hardships. They do not automatically extend limitations in acknowledgment of payment or limitations unrelated to COVID-19 unless explicitly covered by the order or statutory provisions. The applicability depends on whether the limitation period would have expired during the excluded COVID-19 period and whether the acknowledgment or payment falls within the scope of the orders. Therefore, in re suo moto limitation cases, the benefit of extension on acknowledgment of limitation and payment is limited to circumstances where the limitation period would have expired during the specified COVID-19 exclusion window and the delay was due to pandemic-related reasons ["IL&FS FINANCIAL SERVICES LIMITED VS ADHUNIK MEGHALAYA STEELS PRIVATE LIMITED - National Company Law Appellate Tribunal"], ["P. C. Lalthlamuana S/o Lalngaia (L) VS Vanlalruatsangi D/o Muanzuala (L) - Gauhati"].