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    <title>2009 (2) TMI 457 - Supreme Court</title>
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    <description>Interim protection in tax writ proceedings must be decided on the facts of each case through judicial discretion, not by a mechanical reference to earlier stay orders. A prima facie case alone does not automatically justify relief, but requiring payment of the full or a substantial part of the demand may be unwarranted where the demand appears unsustainable on a cursory view and further payment would cause grave hardship or public mischief. As the amounts already directed had been deposited and the writ petition had been heard with judgment reserved, no further deposit was required pending disposal.</description>
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      <description>Interim protection in tax writ proceedings must be decided on the facts of each case through judicial discretion, not by a mechanical reference to earlier stay orders. A prima facie case alone does not automatically justify relief, but requiring payment of the full or a substantial part of the demand may be unwarranted where the demand appears unsustainable on a cursory view and further payment would cause grave hardship or public mischief. As the amounts already directed had been deposited and the writ petition had been heard with judgment reserved, no further deposit was required pending disposal.</description>
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