ARMSTRONG MACHINE BUILDERS PRIVATE LIMITED vs STATE OF MAHARASHTRA THR THE SECRETARY MINISTRY OF REVENUE AND ANR

WP.8750.2024.doc Ajay IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.8750 OF 2024 Armstrong Machine Builders Private Limited .. Petitioner Versus State of Maharashtra through the Secretary Ministry of Revenue and Anr. .. Respondents ....................  Mr. Mutahhar Khan a/w Ms. Kavisha Shah, Advocates i/by India Law Alliance for Petitioner.  Mr. Jay Sanklecha, ‘B’ Panel Advocate alongwith Ms. M.S. Srivastava, AGP for Respondents. ......…........... CORAM : MILIND N. JADHAV, J. Reserved on : August 19, 2025 Pronounced on : September 3, 2025 JUDGMENT: 1. Heard Mr. Khan, learned Advocate for Petitioner and Mr. Sanklecha, learned ‘B’ Panel Counsel a/w Ms. Srivastava learned AGP for Respondents. 2. Writ Petition impugns order dated 09.10.2023 passed by Office of Inspector General of Registration and Controller of Stamps, Pune. Application filed by Petitioner under Section 47(c)(1) of the Maharashtra Stamp Act, 1958 (for short ‘the said Act’) for refund of Stamp Duty is rejected solely on the ground of limitation. Impugned order is appended at page No.23 of the Petition. 3. Briefly stated, on 13.07.2021, Petitioner entered into a Share Purchas