Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Issue was whether a fire insurance policy could be repudiated on the ground that burglary/theft preceded and allegedly caused the fire. The Court held that where loss is attributable to fire and there is no plea or proof of wilful act, foul play, or fraud by the insured, the cause of the fire is immaterial for coverage. Theft/burglary was not an exclusion under the specified peril of "Fire", and exclusions must be strictly construed; an exclusion under another clause could not defeat liability for an independently covered peril. The repudiation letter and the rejection order were set aside, and the matter was remitted for assessment of loss. - SC
Issue was whether a fire insurance policy could be repudiated on the ground that burglary/theft preceded and allegedly caused the fire. The Court held that where loss is attributable to fire and there is no plea or proof of wilful act, foul play, or fraud by the insured, the cause of the fire is immaterial for coverage. Theft/burglary was not an exclusion under the specified peril of "Fire", and exclusions must be strictly construed; an exclusion under another clause could not defeat liability for an independently covered peril. The repudiation letter and the rejection order were set aside, and the matter was remitted for assessment of loss. - SC
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