https://www.taxtmi.com/caselaws?id=777838 HC allowed petition challenging rejection of a refund application under the Stamp Act filed by the petitioner and quashed the authority's order that denied refund solely on limitation grounds. The court held Section 5 of the Limitation Act applies and delay caused by awaiting mandatory government approval-beyond petitioner's control-constituted sufficient cause for condonation. Noting the authority failed to examine merits and that denying refund would unjustly enrich the State, the HC directed allowance of the refund application and set aside the impugned order. en-us Wed, 03 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 16:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777838 HC allowed petition challenging rejection of a refund application under the Stamp Act filed by the petitioner and quashed the authority's order that denied refund solely on limitation grounds. The court held Section 5 of the Limitation Act applies and delay caused by awaiting mandatory government approval-beyond petitioner's control-constituted sufficient cause for condonation. Noting the authority failed to examine merits and that denying refund would unjustly enrich the State, the HC directed allowance of the refund application and set aside the impugned order. Case-Laws Indian Laws Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777838