https://www.taxtmi.com/caselaws?id=345861 Penalty under Section 17(3)(b) of the M.P. General Sales Tax Act was held unsustainable because the authority did not record that the dealer's delayed payment was without sufficient cause and did not give a reasonable opportunity of hearing before levying penalty. The provision being penal in nature required a conscious finding on absence of sufficient cause and proper consideration of the dealer's explanation, including the asserted legal dispute and settlement. As neither requirement was met, the penalty order was quashed. en-us Fri, 07 Jul 2017 00:00:00 +0530 Wed, 28 Mar 2018 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345861 Penalty under Section 17(3)(b) of the M.P. General Sales Tax Act was held unsustainable because the authority did not record that the dealer's delayed payment was without sufficient cause and did not give a reasonable opportunity of hearing before levying penalty. The provision being penal in nature required a conscious finding on absence of sufficient cause and proper consideration of the dealer's explanation, including the asserted legal dispute and settlement. As neither requirement was met, the penalty order was quashed. Case-Laws VAT and Sales Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345861