Topic
The Covid-19 limitation extension in Indian law refers to judicial orders suspending or extending limitation periods for filing suits and applications during the pandemic, primarily under Article 142 of the Constitution and specific circulars.
ITAT Bangalore rules that assessees filing tax appeals within 90 days from 01.03.2022 are not barred by limitation, citing COVID-19 suo motu directions. The tribunal remands the case for merit-based adjudication, reinforcing the applicability of pandemic-related extensions in tax litigation.
The ITAT Delhi has ruled that the Supreme Court's Covid-19 limitation extension order does not apply to mandatory timelines under Section 144C(13) of the Income-tax Act, reinforcing that statutory compliance in tax assessments remains unaffected by judicial relief meant for courts and tribunals. This clarifies that tax authorities cannot rely on pandemic-era extensions to bypass strict procedural deadlines, impacting compliance strategies for corporates and tax practitioners alike.
Bombay High Court rules that the Supreme Court's Covid-19 limitation extension applies only if the cause of action expired between 15.03.2020 and 28.02.2022. Litigants whose limitation periods expire after this date must adhere to the original timelines, impacting debt recovery and civil suits filed post-pandemic.
Bombay HC rules that the Covid-19 limitation extension applies to the time-bound condition precedent under Section 12(1)(c) of the Presidency Towns Insolvency Act, 1909. The judgment validates insolvency petitions filed during the pandemic, reinforcing the applicability of Supreme Court's limitation extensions to procedural timelines in insolvency proceedings.
Calcutta High Court rules that a tenant's failure to deposit admitted rent arrears within the prescribed one-month period under Section 7(2) of the West Bengal Premises Tenancy Act, 1997, renders their application invalid, irrespective of Covid-19 disruptions. The ruling underscores strict procedural compliance in eviction disputes, impacting landlords and tenants under the Act.
The Uttarakhand High Court ruled that the Supreme Court’s 90-day limitation extension under Article 142, granted during the COVID-19 pandemic, applies to all quasi-judicial proceedings, including appeals under the Central Excise Act. This holding clarifies that litigants need not prove the original limitation expired during the pandemic to avail the extension, ensuring broader relief for delayed filings.