MR. GURDEV RAJ KUMAR vs COLLECTOR OF STAMPS (GOVERMENT OF NCT OF DELHI)

Judgment text excerpt

$~J * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment pronounced on: 28.10.2025 + W.P.(C) 1463/2021 MR. GURDEV RAJ KUMAR .....Petitioner Through: Mr. Amish Tandon, Ms. Charchika Yadav, Advocates. versus COLLECTOR OF STAMPS (GOVERMENT OF NCT OF DELHI) .....Respondent Through: Mr. Lalltaksh Joshi, Ms. Ananya Sanjiv Saraogi, Advocates. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA JUDGMENT 1. The present petition has been filed by the petitioner seeking quashing of the order dated 19.10.2020, bearing No. COS/VasantVihar/2020/1068 passed by the respondent / Collector of Stamps, GNCTD, whereby, the petitioner was directed to pay the allegedly deficient stamp duty of Rs. 51,740/- along with penalty of Rs. 2,06,960/- . The petitioner further seeks a direction for refund of the additional stamp duty amounting to Rs. 2,58,700/-. 2. The factual matrix, as set forth by the petitioner is that he entered into a lease deed dated 01.07.2020 with Optimum Therapeutics Private Limited, in respect of property bearing No. F-63, Poorvi Marg, Vasant Vihar, New Delhi. Clause 6 of the said lease deed unequivocally stipulates that the property shall be used solely for residential purposes. Signature Not Verified Digitally Signed W.P.(C) 1463/2021 Page 1 of 6 By:CHINU LUTHRA Signing Date:28.10.2025 18:45:31 3. On presentation of the lease deed for registration before the Sub- Registrar VII-A, it was impounded under Section 33 of the Indian Stamp Act, 1899 on the alleged ground of deficient stamp duty, due to the purported applicability of GST, and inclusion thereof for the purpose/s of stamp duty computation. 4. Consequently, the matter was referred to the office of the respondent/ Collector of Stamps for adjudication and a show cause notice dated 20.07.2020 was issued to the petitioner. In respons