The Hon’ble Supreme Court, inter alia, vide its order dated January 10, 2022, restores extension of limitation and further excludes the period from March 15, 2020 till February 28, 2020 from computing the limitation period. It also directed that the balance period of limitation remaining as on October 3, 2021, if any, shall become available with effect from March 1, 2022. In case of limitation expiring during the period between March 15, 2020 till February 28, 2022, notwithstanding the actual balance period of limitation remaining, a limitation period of 90 days is applicable from March 1, 2022. In the event, the actual balance period of limitation remaining, with effect from March 1, 2022, is greater than 90 days, that longer period shall apply.
