Chhotagovindpur and Bagbera Drinking Water Supply Project Limited (through its Resolution Professional Mr. Anshul Pathania) vs. Drinking Water and Sanitation Department, Government of Jharkhand
Background
The decree holder, a company under insolvency proceedings represented by its Resolution Professional, sought to enforce an arbitral award against a Jharkhand government department, but sought withdrawal at the hearing to address stamp duty compliance applicable in the NCT of Delhi.
Decision Breakdown
The Court granted leave and liberty to withdraw, and the petition was dismissed as withdrawn along with pending applications, allowing the decree holder to refile after satisfying the stamp duty requirement.
Lesson Learnt
Stamp duty compliance is assessed by the jurisdiction where enforcement is sought (here, Delhi), regardless of where the underlying contract or the judgment debtor is located: this can catch out-of-state parties off guard.