SUPREME PACKERS vs STATE OF HARYANA AND ANOTHER

203 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-18038-2023 Date of Decision : 13.07.2026 SUPREME PACKERS .....Petitioners VERSUS STATE OF HARYANA AND ANOTHER .....Respondents CORAM: HON'BLE MR. JUSTICE KULDEEP TIWARI Present : Mr. Divyam Singh, Advocate, for the petitioners. Mr. Vivek Chauhan, Addl.AG, Haryana. KULDEEP TIWARI, J.(Oral) 1. Through the instant petition, cast under Article 226/227 of the Constitution of India, a challenge is thrown to the order dated 18.10.2022 passed by the Additional Director, Directorate of MSME Department, vide which his application for refund of stamp duty on the basis of “Stamp Duty refund Scheme” notified vide notification dated 08.06.2021 (Annexure P-1) has been rejected on the grounds of limitation. The petitioner also challenges order dated 20.04.2023 (Annexure P-5), passed by Additional Chief Secretary to Govt. of Haryana, Industries & Commerce Department, rejecting the statutory appeal. 2. The main grievance of the petitioner is that his application seeking refund of stamp duty under the aforesaid Scheme has been DHARAM VIR 2026.07.15 17:28 I attest to the accuracy and integrity of this document CWP-18038-2023 -2- rejected so