M/S Godwin Construction Pvt. Ltd vs Commissioner, Meerut Division

insc-2025-1207 Supreme Court of India 8 October 2025 • CIVIL APPEAL NO.7661 OF 2014; CIVIL APPEAL NO.12552 OF 2025 • 14 min read

1 cases cited (0 SG, 1 foreign) Cited by 1 case

Practice Areas

Agriculturists' Loan Act, 1884 Indian Contract Act, 1872 Indian Stamp Act, 1989 Land Improvement Loans Act, 1883 Stamp Act, 1899

Judges (2)

Ahsanuddin Amanullah Coram Prashant Kumar Mishra Delivered

Parties (2)

Commissioner, Meerut Division Respondent Godwin Construction Pvt. Ltd. Appellant

Case Significance

M/S Godwin Construction Pvt. Ltd vs Commissioner, Meerut Division is a Supreme Court of India decision dated October 8, 2025 (citation: insc-2025-1207). Real estate developer challenged demands for deficient stamp duty on a security bond cum mortgage deed, arguing it should be classified as a security bond rather than a mortgage deed. The Supreme Court dismissed the appeals, holding the instrument was substantively a mortgage deed attracting stamp duty under Article 40 of the Indian Stamp Act. The bench comprised Justices Ahsanuddin Amanullah and Prashant Kumar Mishra. The judgment was delivered by Justice Prashant Kumar Mishra.

This case has been cited by 1 subsequent judgment. The judgment references 1 case citation.

Summary

Real estate developer challenged demands for deficient stamp duty on a security bond cum mortgage deed, arguing it should be classified as a security bond rather than a mortgage deed. The Supreme Court dismissed the appeals, holding the instrument was substantively a mortgage deed attracting stamp duty under Article 40 of the Indian Stamp Act.