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IN THE HIGH COURT OF DELHI AT NEW DELHI
SAPNA VS. UNION OF INDIA & ORS.
$~88 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17813/2025 and CM APPL.73577/2025 DABUR INDIA LIMITED .....Petitioner Through: Mr. Sudhir Makkar, Sr. Adv.
alongwith Mr. Divij Kumar, Mr. Arnav Sanyal, Mr. Varun Tandon, Advocates.
versus GOVT OF N C T OF DELHI .....Respondent Through: Mr. Sameer Vashisht, SC for R1.
CORAM:
HON'BLE MR. JUSTICE SACHIN DATTA
O R D E R
% 26.11.2025 The matter is taken up today as 25.11.2025 was declared a holiday on account of 350th Anniversary of “Guru Teg Bahadur’s Martyrdom Day”.
1. The present petition assails a notice dated 06.11.2025 issued by the respondent/ Collector of Stamps, ADMH(HQ), Government of NCT of Delhi. The said notice, communicated through e-mail, reads as under:
“It has co
The main legal point established is the need for a time limit for adjudication of stamp duty under the Indian Stamp Act, 1899, considering the expectations for time-bound delivery of services and the....
Notices lacking specific details regarding deficiencies in Stamp Duty violate principles of natural justice, rendering recovery orders invalid.
Court determined penalties under Maharashtra Stamp Act are mandatory upon failure to pay duty within the specified time frame.
Authorities must adhere to the initial deficiency notice and cannot impose additional charges without proper notice and justification.
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