https://www.taxtmi.com/caselaws?id=151172 Under section 14 of the Andhra Pradesh General Sales Tax Act, 1957, penalty proceedings could be initiated before completion of a revised assessment, because the statutory scheme did not require assessment and penalty to be sequential. A notice proposing penalty was only prima facie and did not amount to a final finding, while the requirement remained that the dealer receive a reasonable opportunity before penalty was imposed. The allegation that the penalty order was ante-dated also failed, as suspicion from delayed service was insufficient without clear proof. The challenge therefore failed and the penalty action was upheld. en-us Fri, 05 Mar 1976 00:00:00 +0530 Fri, 31 May 2013 18:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151172 Under section 14 of the Andhra Pradesh General Sales Tax Act, 1957, penalty proceedings could be initiated before completion of a revised assessment, because the statutory scheme did not require assessment and penalty to be sequential. A notice proposing penalty was only prima facie and did not amount to a final finding, while the requirement remained that the dealer receive a reasonable opportunity before penalty was imposed. The allegation that the penalty order was ante-dated also failed, as suspicion from delayed service was insufficient without clear proof. The challenge therefore failed and the penalty action was upheld. Case-Laws VAT and Sales Tax Fri, 05 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151172