Big Win for Homebuyers: Allahabad High Court Slams Arbitrary Stamp Duty Refund Denial, Holds Retrospective Limitation Cannot Defeat Accrued Rights

In a crucial ruling, the Allahabad High Court has quashed an order rejecting a stamp duty refund, holding that a retrospective amendment imposing a limitation period cannot extinguish an accrued right. The Division Bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit delivered the judgment in Writ-C No. 39180 of 2024 (Seema Padalia

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