https://www.taxtmi.com/caselaws?id=193447 Under section 17(3) of the M.P. General Sales Tax Act, penalty proceedings may be initiated on the fact of default without first recording a positive finding that the dealer lacked sufficient cause. The provision, however, requires that before any penalty is finally imposed, the dealer must be given a reasonable opportunity to explain the default, and the authority must record a finding that no sufficient cause was shown or that the explanation was insufficient. If no such opportunity is afforded, the penalty cannot stand; if it is afforded, the penalty is sustainable. en-us Tue, 10 Jan 2006 00:00:00 +0530 Sat, 29 Jul 2017 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193447 Under section 17(3) of the M.P. General Sales Tax Act, penalty proceedings may be initiated on the fact of default without first recording a positive finding that the dealer lacked sufficient cause. The provision, however, requires that before any penalty is finally imposed, the dealer must be given a reasonable opportunity to explain the default, and the authority must record a finding that no sufficient cause was shown or that the explanation was insufficient. If no such opportunity is afforded, the penalty cannot stand; if it is afforded, the penalty is sustainable. Case-Laws VAT and Sales Tax Tue, 10 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193447