In Brief
Century 21 Malls Pvt. Ltd challenged the High Court's refusal to grant interim relief similar to that available in other pending cases. The Supreme Court found merit in the challenge and modified the High Court's order. The appellant was permitted to deposit 50% of the tax demand (excluding penalty) within four weeks, with an undertaking for the remaining 50%, aligning relief with that granted to other petitioners. The Court clarified that its observations were preliminary and would not affect the final judgment of the writ petitions, which it requested the High Court to decide expeditiously."
The lawyer headnote and full judgment text are available to registered users.