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    <title>2013 (5) TMI 115 - KERALA HIGH COURT</title>
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    <description>The High Court modified the condition attached to interim stay in a pending appeal after noting that the petitioner had already discharged more than half the liability and that the appeal had been entertained with conditional protection. To balance the equities, the Court reduced the payment required for interim relief and extended the time for compliance, while leaving the appeal to be decided by the appellate authority in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=233530</link>
      <description>The High Court modified the condition attached to interim stay in a pending appeal after noting that the petitioner had already discharged more than half the liability and that the appeal had been entertained with conditional protection. To balance the equities, the Court reduced the payment required for interim relief and extended the time for compliance, while leaving the appeal to be decided by the appellate authority in accordance with law.</description>
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