anu 21 August 2022
Adv. Ravish Bhatt, ADIT, CIOT (Dual Qualified lawyer/ Solicitor International Tax Affiliate CIOT) 21 August 2022
COVID 19 related extension does not come in play herre as it applies after March, 2020.
s.34(3) provides that application to set aside the award may be made in three months and for a sufficient cause, court could condone delay of further 30 days but not more than that. So on your healh or other personal reasons, you could have sought for delay condonation of 30 more days only.
So no, application to set aside could not be filed now.
However, there is no bar against entertaining a writ petition under article 227 whcih could file before jurisdictional high court. Though no period of limitation applies per se to writ petitions, court will be reluctant to etnertain afeter expiration of period provided in statute (Arbitration and Conciliation Act). But that seems to be the only possible remedy.