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    <title>2022 (2) TMI 1271 - NATIONAL COMPANY LAW TRIBUNAL MUMBAI</title>
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    <description>The Tribunal dismissed the Misc. Application, emphasizing that the stamp duty issue is not pertinent in a Section 7 application when &#039;debt&#039; and &#039;default&#039; are established independently. The Corporate Debtor can address the stamp duty matter before the appropriate authority relying on the disputed documents as evidence. The judgment clarifies the timing and relevance of raising stamp duty concerns in insolvency proceedings, aligning with established legal principles and precedents.</description>
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      <description>The Tribunal dismissed the Misc. Application, emphasizing that the stamp duty issue is not pertinent in a Section 7 application when &#039;debt&#039; and &#039;default&#039; are established independently. The Corporate Debtor can address the stamp duty matter before the appropriate authority relying on the disputed documents as evidence. The judgment clarifies the timing and relevance of raising stamp duty concerns in insolvency proceedings, aligning with established legal principles and precedents.</description>
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