https://www.taxtmi.com/caselaws?id=158232 Penalty under section 14 of the Andhra Pradesh General Sales Tax Act, 1957 could not be levied without a prior show cause notice and a reasonable opportunity to explain the alleged omission. Section 14(4-B) required the assessing authority to hear the dealer and conduct necessary enquiry before directing payment, and section 14(8) showed that the quantum of penalty depended on whether the default was wilful or due to bona fide mistake. The absence of notice deprived the dealer of the statutory defence, so collection of the penalty was held illegal and arbitrary and refund was justified. en-us Tue, 04 Jun 1996 00:00:00 +0530 Fri, 18 Oct 2013 14:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158232 Penalty under section 14 of the Andhra Pradesh General Sales Tax Act, 1957 could not be levied without a prior show cause notice and a reasonable opportunity to explain the alleged omission. Section 14(4-B) required the assessing authority to hear the dealer and conduct necessary enquiry before directing payment, and section 14(8) showed that the quantum of penalty depended on whether the default was wilful or due to bona fide mistake. The absence of notice deprived the dealer of the statutory defence, so collection of the penalty was held illegal and arbitrary and refund was justified. Case-Laws VAT and Sales Tax Tue, 04 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158232