UPVAT Act | Family Entitled To Insurance Money Under Group Insurance Policy If Registration Valid On Date Of Death Of Registered Dealer: Allahabad HC

The Allahabad High Court held that if registration under the Uttar Pradesh Value Added Tax Act, 2008 was subsisting on the day of his death, his family would be entitled to insurance claim under the Group Insurance Policy.The bench comprising of Justices Saumitra Dayal Singh and Surendra Singh-I held“If the deceased held a registration certificate prior to the occurrence of his death and...