Delhi HC Quashes Stamp Duty Demand on Residential Lease Exempt from GST

Gurdev Raj Kumar Vs Collector of Stamps (Goverment of NCT of Delhi) (Delhi High Court) The Delhi High Court disposed of a petition filed by Gurdev Raj Kumar, seeking the quashing of an order passed by the Collector of Stamps, GNCTD, which directed the petitioner to pay a deficient stamp duty of ₹51,740/- along with a penalty of ₹2,06,960/-. The total amount of ₹2,58,700/- was paid by the petitioner to facilitate the registration of the lease deed. The petitioner also sought a refund of this amount. I. Factual Background and Issue The petitioner had entered into a lease deed dated July 1,...