https://www.taxtmi.com/caselaws?id=150855 Penalty proceedings under section 12-A(1-A) of the Karnataka Sales Tax Act require strict compliance with statutory preconditions: the notice must reflect the assessing authority's satisfaction that escapement of turnover resulted from wilful non-disclosure and must give a reasonable opportunity to show cause. A notice issued as one under section 12(4), framed on the basis of post-assessment penalty, did not meet those requirements and could not be recast to support penalty under section 12-A(1-A). Because that penalty must be imposed simultaneously with assessment, the penalty order based on the defective notice was unsustainable. en-us Tue, 20 Aug 1974 00:00:00 +0530 Thu, 23 May 2013 15:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150855 Penalty proceedings under section 12-A(1-A) of the Karnataka Sales Tax Act require strict compliance with statutory preconditions: the notice must reflect the assessing authority's satisfaction that escapement of turnover resulted from wilful non-disclosure and must give a reasonable opportunity to show cause. A notice issued as one under section 12(4), framed on the basis of post-assessment penalty, did not meet those requirements and could not be recast to support penalty under section 12-A(1-A). Because that penalty must be imposed simultaneously with assessment, the penalty order based on the defective notice was unsustainable. Case-Laws VAT and Sales Tax Tue, 20 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150855