AI Overview...
Benefit of COVID Period for Extension of Look Limitation
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Extension and Exclusion of Limitation Periods: The Supreme Court and various courts recognized the extraordinary circumstances caused by COVID-19, leading to the extension and exclusion of limitation periods to ensure access to justice. Orders issued during the pandemic clarified that limitation periods could be extended or excluded to accommodate delays caused by lockdowns and restrictions. Swaminathan, S/O. Kunjumani VS State Of Kerala, Represented By The Principal Secretary, (Forest & Wild Life) - Kerala, Swaminathan, S/O. Kunjumani VS State Of Kerala, Represented By The Principal Secretary, (Forest & 1. Wild Life) - Kerala, Sunil Kumar Gupta vs Vatsal Mittal - Delhi, Pankaj VS State, Through Pp - Rajasthan, BRICKS TO BLISS HOMES PVT. LTD. vs THE DESIGNATED COMMITTEE SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME - Karnataka, Primary Agricultural Cooperative Society VS Union of India - Andhra Pradesh, M/s. SPIKE TECHNOLOGIES vs The Assistant Commissioner of State Tax - Telangana
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Legal Framework and Judicial Orders: Courts relied on the Supreme Court's directives, notably the Cognizance for Extension of Limitation (2020), which mandated extending limitation periods during the pandemic. This was applicable across various statutes, including the Income Tax Act, Insolvency and Bankruptcy Code, and GST laws. The orders aimed to prevent the forfeiture of rights due to delays caused by COVID-19. Swaminathan, S/O. Kunjumani VS State Of Kerala, Represented By The Principal Secretary, (Forest & Wild Life) - Kerala, Swaminathan, S/O. Kunjumani VS State Of Kerala, Represented By The Principal Secretary, (Forest & 1. Wild Life) - Kerala, Sunil Kumar Gupta vs Vatsal Mittal - Delhi, Pankaj VS State, Through Pp - Rajasthan, BRICKS TO BLISS HOMES PVT. LTD. vs THE DESIGNATED COMMITTEE SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME - Karnataka, Primary Agricultural Cooperative Society VS Union of India - Andhra Pradesh, M/s. SPIKE TECHNOLOGIES vs The Assistant Commissioner of State Tax - Telangana
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Impact on Legal and Financial Proceedings: The extension benefited litigants, taxpayers, and creditors by allowing additional time for filings, appeals, and compliance. For example, appeals filed beyond normal deadlines were dismissed if outside the extended period, emphasizing the importance of adhering to the new timelines. The courts validated notifications and orders issued under statutory provisions (like Section 168A of the CGST Act) that extended deadlines due to COVID-19. Southern Power Distribution Company of Telangana Ltd. VS Kalvakalonu Murali Krishna Prasad - National Company Law Appellate Tribunal, Ashok Kumar Agarwal VS Union of India - Allahabad, Graziano Trasmissioni VS Goods And Services Tax - Allahabad
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Force Majeure and Validity of Notifications: The pandemic was recognized as a force majeure event, justifying the issuance of notifications extending limitation periods. Courts upheld such notifications' validity, provided they followed due process and were based on the pandemic's impact. Pankaj VS State, Through Pp - Rajasthan, Graziano Trasmissioni VS Goods And Services Tax - Allahabad
Analysis and Conclusion The COVID-19 pandemic led to a significant judicial acknowledgment of the need to extend limitation periods to safeguard rights and ensure justice. The Supreme Court's orders provided a legal basis for these extensions, which were applied across multiple statutes and proceedings. This period effectively served as a temporary force majeure, allowing litigants and entities to meet deadlines despite disruptions. The benefit of these extensions was crucial in maintaining legal and financial stability during unprecedented times.
Search Results for "Benefit of Covid Period for Extension of Look Limitation"
2024 0 Supreme(Ker) 873 • India - Kerala
ANIL K. NARENDRAN, HARISANKAR V. MENON
the impact of the COVID-19 pandemic on the limitation period. ... The court highlighted the Supreme Court's orders regarding the extension and exclusion of limitation periods due to the COVID-19 ... limitation periods during the pandemic, clarifying the distinction between 'extension' and 'exclusion' of time under the Limitation ... The judgment of the Apex Court in Cognizance for Extens....
2024 0 Supreme(Ker) 776 • India - Kerala
ANIL K. NARENDRAN, HARISANKAR V. MENON
of India - The court discussed the extension and exclusion of limitation periods due to the COVID-19 pandemic, referencing several ... of limitation periods. ... limitation calculation, and the appellant's delay was correctly calculated in light of the Supreme Court's orders regarding the extension ... The judgment of the Apex Court in Cognizance for Extension of Limitation, in re [2020 (3) KLT 449], the first of t....
• India - Delhi High Court
PRATEEK JALAN
(Paras 6, 10, 12) ... ... (B) Limitation - The extension of the limitation ... The Court assessed the pandemic's impact on litigation timelines and referenced the Supreme Court's orders extending limitation periods ... period applicable to legal proceedings, first acknowledged on 23.03.2020, is critical for ensuring access to justice during extraordinary ... Raj Kishan Chabra], wherein this Court held that the extension of limitation granted by th....
2020 0 Supreme(Raj) 273 • India - Rajasthan
DINESH MEHTA
the company of known criminals - Court is of the view that in the prevailing circumstances of complete lock-down amidst spread of COVID ... petitioner before the said Board or any other Court during pendency of the inquiry in the case and that his guardian shall keep proper look ... Section 3 of Act 36 of 1963 provides for limitation of suits, appeals and applications and Section 5 provides for extension of prescribed period in certain cases. ... Section 2(j) of the Limitation Act, 196....
2024 Supreme(Online)(NCLAT) 848 • India - National Company Law Appellate Tribunal
Justice Sharad Kumar Sharma (Member(Judicial)) , Mr. Jatindranath Swain (Member (Technical)) ,
to avail the benefit of extended limitation due to COVID-19 - The appeal was dismissed as it was filed beyond the allowable time ... (A) Insolvency and Bankruptcy Code, 2016 - Section 61 - Limitation for filing appeal - Appeal filed after the prescribed period of ... through email communications - The court emphasized the necessity of applying for a certified copy within the limitation period ... Copy, within the period of limitation#HL_END....
2025 Supreme(Online)(Kar) 31279 • India - Karnataka High Court
S.R.KRISHNA KUMAR, J
period under the scheme could be extended due to extraordinary circumstances like the COVID-19 pandemic. ... - COVID-19 pandemic has affected adherence to timelines in legal proceedings - The Supreme Court's orders extending the period of ... measure and the delay caused due to the pandemic should be accommodated - A prior decision in a similar case was relied upon where extension ... On 23-3-2020, this Court directed [Cognizance for Extension of Limitation, In re, (2....
2024 0 Supreme(AP) 592 • India - Andhra Pradesh
G. NARENDAR, KIRANMAYEE MANDAVA
Ratio Decidendi: The court held that the Supreme Court's orders regarding the extension of limitation periods ... of limitation periods due to COVID-19, leading to the reconsideration of applications for condonation of delay in filing returns ... Income Tax Act, 1961 - Section 119(2)(b) - The court emphasized the binding nature of the Supreme Court's orders regarding the extension ... On 23.03.2020, this Court directed extension of the per....
2025 Supreme(Online)(Tel) 15028 • India - IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
SUJOY PAUL, CJ, G.RADHA RANI, J
(A) Central Goods and Services Tax Act, 2017 - Section 168A - Extension of time limit due to COVID-19 pandemic - Notifications challenged ... , 113) ... ... Facts of the case: ... Petitioners sought to challenge multiple notifications extending limitation ... tax compliance that were argued to be issued without proper authority and due process, concerning financial years impacted by the COVID ... Why the benefit of extension of limitation was extended only in fav....
2021 0 Supreme(All) 1691 • India - Allahabad
NAHEED ARA MOONIS, SAUMITRA DAYAL SINGH
Provided also that where immediately after the exclusion of the period referred to in the immediately preceding proviso, the period of limitation available to the Assessing Officer for passing an order under clause (d) of Section 148A is less than seven days, such remaining period shall be extended
2024 0 Supreme(All) 945 • India - Allahabad
SAUMITRA DAYAL SINGH, DONADI RAMESH
-19 pandemic constituted a force majeure circumstance affecting compliance - The extension of time was not arbitrary and was based ... limits for adjudication orders for FY 2017-18 - Court held that the notifications were validly issued under Section 168A, as the COVID ... ... ... Findings of Court: ... The court found that the notifications were validly issued under Section 168A, as the COVID-19 pandemic ... While the order of the Supreme Court in Re : Cognizance for Extension of Limitation (supra) ....
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