VARDHAMAN MOTORS THROUGH ITS MANAGING DIRECTOR ASHOK KUMAR JAIN vs STATE OF UP THROUGH PRINCIPAL SECRETARY — C.A. No. 3919/2012

Summary: The Supreme Court granted Special Leave to Appeal in multiple consolidated petitions filed by Vardhaman Motors and others challenging the High Court's decision upholding the constitutional validity of the U.P. Tax on Entry of Goods Into Local Areas Act, 2007. The Court rejected a blanket stay request but granted conditional interim relief: appellants must deposit 50% of accrued tax liability and furnish bank guarantees for the balance within four weeks, with similar requirements for future demand notices. Appellants must continue paying taxes at prevailing rates, and the interim order will be automatically vacated if deposit conditions are not met. This case analysis is maintained by casestatus.in based on publicly available court records.