QWIK SUPPLY CHAIN PRIVATE LITD vs CHIEF CONTROLLING REVENUE AUTHORITY AND ORS

Judgment text excerpt

WP.9140.2018+WP.10255.2018.doc Ajay IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 9140 OF 2018 Qwik Supply Chain Pvt Ltd & Anr. .. Petitioners Versus Chief Controlling Revenue Authority & Ors. .. Respondents WITH WRIT PETITION NO. 10255 OF 2018 Qwick Supply Chain Pvt Ltd & Anr. .. Petitioners Versus Chief Controlling Revenue Authority & Ors. .. Respondents ....................  Mr. Vikramaditya Deshmukh a/w Mr. Ketan Dave & Mr. Gaurav Gangal i/by A.S. Dayal & Associates, Advocates for Petitioners  Ms. Aloka Nadkarni, AGP for Respondents - State. ................... CORAM : MILIND N. JADHAV, J. Reserved on : August 13, 2025. Pronounced on : September 3, 2025. JUDGMENT: 1. Heard Mr. Deshmukh learned Advocate for Petitioners and Ms. Nadkarni learned AGP for Respondents - State. 2. This is a group of two Writ Petitions. Both Writ Petitions challenge twin impugned orders dated 07.03.2015 and 08.02.2018 passed by Respondent No.1 - Chief Controlling Revenue Authority whereby two Applications filed by Petitioners under Section 47(c)(5) of the Maharashtra Stamp Act, 1958 (for short 'the said Act') seeking refund of Stamp Duty came to be rejected. 3. In Writ Petition No. 9140 of 2018 refund of Stamp Duty of 1 of 15 WP.9140.2018+WP.10255.2018.doc Rs. 17,50,000/- and in Writ Petition No.10255 of 2018 refund of Stamp Duty of Rs.42,50,000/- paid by Petitioners are the subject matter. Impugned orders are appended at page Nos.24 and 32 of the Petitions. 4. Since the factual matrix in both Writ Petitions is substantially similar save and except, the two flat numbers and the quantum of Stamp Duty involved, both Writ Petitions are disposed of by this common order. 5. Briefly stated, in October 2010, Petitioner No.1 - Company formerly known as N