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Indian Supreme Court Extends Limitation Period for Filling Cases Due to COVID-19 — Orbitax Tax News & Alerts

On 10 January 2022, India's Supreme Court issued an order to extend the limitation period for the filing of cases under all general and special laws in India due to the latest surge in COVID-19 cases. The Court restored an order dated 23 March 2020 and subsequent orders to provide that the period 15 March 2020 to 28 February 2022 is excluded in determining whether the limitation period for filing a case has expired. Where the limitation would have expired during this period, all persons shall be granted a 90-day period from 1 March 2022, regardless of the actual period of limitation remaining in a particular case. Where the actual period remining exceeds 90 days, the longer period applies from that date.