M/S A V Science and Technologies Pvt. Ltd. vs. Union of India
Background
The decree holder had filed a petition to enforce an arbitral award against the Union of India, but sought to withdraw it so as to first satisfy the stamp duty requirement on the award under the Indian Stamp Act, 1899.
Decision Breakdown
Following the same approach taken in other similar matters heard that day, the Court granted leave to withdraw the petition with liberty to file it again once the stamp duty was properly paid. The petition was dismissed as withdrawn on these terms.
Lesson Learnt
Even a straightforward enforcement claim against a government entity can be held up by an unmet stamp-duty formality: parties enforcing arbitral awards should verify stamping compliance before filing rather than after.