In this aforesaid factual backdrop the right to sue according to the own pleading of the proposed plaintiff arose on 7th March, 2020 or immediately thereafter on the expiry of the credit period. Even if the benefit of the orders passed by the Hon’ble Supreme Court suspending the period of limitation between 15th March, 2020 and 28th February, 2022 is given to the proposed plaintiff by applying the same principles to right to sue then also the right to sue which does not get deferred in ordinary course, at the highest stood deferred up to 90 days from 1st March, 2022. The proposed plaintiff as per its pleading issued a notice only on 27th February, 2023. Even thereafter no steps were taken to file the suit within 90 days from 1st March, 2022. The plaint was filed in the computer department only on 19th May, 2023. The proposed plaintiff seeks dispensation of the formalities under Section 12A of the Commercial Courts Act, 2015 on the ground of alleged contemplation of urgent interim relief as pleaded in paragraphs 21 to 24 of the plaint. The sum and substance of this paragraphs are that the Goods and Services Tax Identification Number (GSTIN) of the proposed defendants has been cancelled without, however, specifying the date of cancellation. The proposed plaintiff has also alleged that the proposed defendants are not accepting the notices even at their Guwahati and Meghalaya offices.
