Penalty notice stayed and pre-deposit exempted pending final decision; challenge dismissed, stay remains and applications disposed. HC had stayed operation of a penalty notice and directed exemption from pre-deposit pending final decision, finding serious prejudice and noting the ...
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Penalty notice stayed and pre-deposit exempted pending final decision; challenge dismissed, stay remains and applications disposed.
HC had stayed operation of a penalty notice and directed exemption from pre-deposit pending final decision, finding serious prejudice and noting the department treated the matter as non-priority with a hearing months away. SC dismissed the special leave petition and refused to interfere with the HC order. Consequently the HC order staying the notice and exempting pre-deposit remains in effect, and any pending applications are disposed of.
"Delay condoned." The Court declines to disturb the impugned judgment, stating: "We are not inclined to interfere with the impugned judgment; hence, the present special leave petition is dismissed." The petition for special leave is therefore dismissed, and any pending application(s) connected to the matter "shall stand disposed of." No respondent appearance is recorded. The order reflects the Court's exercise of discretionary jurisdiction to refuse special leave, effectively affirming the lower court's decision and terminating further appellate review in this proceeding.
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