Stamp Duty Refund Cannot Be Denied on Technical Grounds or Post-Facto Amendments: Allahabad HC

Seema Padalia And Another Vs State of U.P. And 4 Others (Allahabad High Court) The Allahabad High Court addressed a writ petition filed by Rahul Sahai, challenging an order that rejected their application for a stamp duty refund. The petitioners had purchased stamp papers in 2015 for a planned tripartite agreement involving a sale-deed and sublease-deed with the New Okhla Industrial Development Authority (NOIDA) and M/s AGC Realty Private Ltd. However, the agreement did not materialize due to restrictions imposed by NOIDA on the transfer and sale of flats in the project. The petitioners, unawa...