In the result, appeal by the Revenue stands dismissed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” In that view of the matter, the period from 15.03.2020 till 28.02.2022 shall have to be excluded for the purposes of limitation