https://www.taxtmi.com/caselaws?id=40039 Interim restraint against collection of tax or duty under article 226 should be granted only in exceptional circumstances, because a levy does not become invalid merely due to the filing of a writ petition. The court must assess balance of convenience, irreparable injury and public interest before interfering with recovery of public revenue, and a prima facie case or bank guarantee alone is insufficient. Interlocutory relief should not effectively grant the final relief at the interim stage, especially where governmental revenue and administration may be prejudiced. On these principles, the High Court's interim orders were unsustainable and were set aside, with the matter decided in favour of Revenue. en-us Fri, 30 Nov 1984 00:00:00 +0530 Thu, 30 Oct 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40039 Interim restraint against collection of tax or duty under article 226 should be granted only in exceptional circumstances, because a levy does not become invalid merely due to the filing of a writ petition. The court must assess balance of convenience, irreparable injury and public interest before interfering with recovery of public revenue, and a prima facie case or bank guarantee alone is insufficient. Interlocutory relief should not effectively grant the final relief at the interim stage, especially where governmental revenue and administration may be prejudiced. On these principles, the High Court's interim orders were unsustainable and were set aside, with the matter decided in favour of Revenue. Case-Laws Central Excise Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40039