https://www.taxtmi.com/caselaws?id=128343 Penalty under the Andhra Pradesh General Sales Tax Act could be initiated after a best judgment assessment, because section 14(2) was read as permitting separate penalty consideration once the assessment under section 14(1) supplied the basis. The proviso required notice and a reasonable opportunity before penalty was imposed, not simultaneous issuance with the assessment. The penalty order was also upheld because it recorded that taxable turnover had been withheld with dishonest intent to evade tax, which was treated as sufficient disclosure of deliberate suppression. The challenge to the levy of penalty therefore failed. en-us Tue, 22 Aug 1961 00:00:00 +0530 Tue, 02 Apr 2013 12:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128343 Penalty under the Andhra Pradesh General Sales Tax Act could be initiated after a best judgment assessment, because section 14(2) was read as permitting separate penalty consideration once the assessment under section 14(1) supplied the basis. The proviso required notice and a reasonable opportunity before penalty was imposed, not simultaneous issuance with the assessment. The penalty order was also upheld because it recorded that taxable turnover had been withheld with dishonest intent to evade tax, which was treated as sufficient disclosure of deliberate suppression. The challenge to the levy of penalty therefore failed. Case-Laws VAT and Sales Tax Tue, 22 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128343