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    <description>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.</description>
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      <description>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.</description>
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