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

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sachin Datta, Justice

MR. GURDEV RAJ KUMAR

COLLECTOR OF STAMPS (GOVERMENT OF NCT OF DELHI)

W.P.(C) 1463/2021 dated 28.10.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Notification/Circular : Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017

Decision : In favour of assessee

Deficient Stamp Duty – Penalty – Lease of Residential Property – Whether GST be part of lease rent for stamp duty computation? – Petitioner executed lease for residential purpose – Lease deed presented for registration impounded on account of excluding GST component in stamp duty computation – Petitioner contended renting of residential dwelling for residential use exempt from GST under Entry 12 of Notification No.12/2017-CT (Rate) dated 28.06.2017 and GST component cannot be included in lease rent for stamp duty purposes as per Circular No.3759/01/2015-2 dated 24.05.2019 of Inspector General of Registration, Chennai – Court held Entry No.12 of said Notification clearly exempts renting of residential dwelling for use as residence from GST, inclusion of GST for stamp duty computation erroneous – Reliance placed on opinion of Advocate General, Tamil Nadu clarifying GST not recurring charge on property and cannot be treated as part of rent for levy of stamp duty – Held: Writ petition disposed – Order quashed – Respondent to refund deficit duty and penalty within six weeks.

Represented By:

Counsel for the Petitioner: Amish Tandon, Charchika Yadav, Advocates

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

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

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