#Statutory Limitation

The NCDRC has ruled that under Section 45 of the Insurance Act, an insurer cannot deny a life insurance claim after three years from the date of policy issuance, regardless of alleged misrepresentation or suppression of material facts. This reinforces the statutory protection for policyholders and ensures finality in claims, benefiting millions of Indian life insurance beneficiaries.

CESTAT Mumbai rules that when an adjudication order incorrectly states the limitation period for filing an appeal, the taxpayer’s reliance on that error constitutes a legitimate expectation that overrides procedural dismissal for non-filing of condonation application. This protects taxpayers from punitive outcomes arising from official legal misstatements, reinforcing administrative accountability in tax proceedings.

Bombay High Court rules that provisional attachment under Section 83(2) of the CGST Act ceases to operate after one year by operation of law, regardless of pending proceedings. The judgment mandates immediate defreezing of bank accounts, providing relief to taxpayers facing prolonged attachment without adjudication.

Uttarakhand State Consumer Disputes Redressal Commission rules that written statements filed beyond the 45-day statutory limit under Section 38(1) of the Consumer Protection Act, 2019 are non-maintainable and must be struck off, even if the complainant does not object. This sets a strict procedural precedent for consumer forums, impacting respondents' default compliance with filing deadlines.

Bombay High Court holds that cost of constructing Permanent Transit Camp cannot be added to consideration for stamp duty under Guideline No. 26 of Maharashtra Stamp Act.

Chhattisgarh High Court holds that 218-day delay in filing arbitration appeal under Section 37 cannot be condoned without demonstrable sufficient cause, reinforcing strict limitation compliance.

Chhattisgarh High Court holds that juveniles in custody over two years must be released on bail under Section 12 of JJ Act 2015, regardless of offence severity.

ITAT Delhi quashes Section 148 notice for A.Y. 2015-16 issued on 05.04.2022, holding it time-barred under TOLA's three-year limitation, reinforcing statutory compliance over procedural defaults.