https://www.taxtmi.com/caselaws?id=164535 Penalty under the Tripura Sales Tax Act was treated as a distinct, quasi-criminal proceeding requiring strict compliance with section 13. A hearing under section 13(2) is mandatory, and an effective opportunity to respond requires notice of the specific grounds proposed for penalty; notice issued only in assessment proceedings does not satisfy that requirement. The authority must also record reasoned findings showing the precise default and why no good and sufficient cause was established. On the stated facts, the penalty was unsustainable because the mandatory notice was not served and the order lacked the necessary reasons, so the penalty portion was quashed. en-us Mon, 08 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164535 Penalty under the Tripura Sales Tax Act was treated as a distinct, quasi-criminal proceeding requiring strict compliance with section 13. A hearing under section 13(2) is mandatory, and an effective opportunity to respond requires notice of the specific grounds proposed for penalty; notice issued only in assessment proceedings does not satisfy that requirement. The authority must also record reasoned findings showing the precise default and why no good and sufficient cause was established. On the stated facts, the penalty was unsustainable because the mandatory notice was not served and the order lacked the necessary reasons, so the penalty portion was quashed. Case-Laws VAT and Sales Tax Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164535