https://www.taxtmi.com/caselaws?id=234036 A dealer already registered under the earlier trade tax regime and having applied in time under the U.P. VAT Act was entitled to deemed registration, and the later formal certificate related back to the Act's commencement; the insurer therefore could not reject the insurance claim merely because the certificate was issued after the dealer's death or because biometric verification had not been completed, as that step was only a departmental formality. The writ petition was also maintainable because the dispute involved statutory interpretation in a State-linked group insurance scheme and not merely a private contractual claim, making civil suit relief unnecessary in the circumstances. en-us Wed, 15 May 2013 00:00:00 +0530 Sat, 12 Jul 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234036 A dealer already registered under the earlier trade tax regime and having applied in time under the U.P. VAT Act was entitled to deemed registration, and the later formal certificate related back to the Act's commencement; the insurer therefore could not reject the insurance claim merely because the certificate was issued after the dealer's death or because biometric verification had not been completed, as that step was only a departmental formality. The writ petition was also maintainable because the dispute involved statutory interpretation in a State-linked group insurance scheme and not merely a private contractual claim, making civil suit relief unnecessary in the circumstances. Case-Laws VAT and Sales Tax Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234036