GHAZIABAD DEVELOPMENT AUTHORITY vs ANOOP SINGH

The Supreme Court held that the imposition of a penalty under Section 15A(1)(g) of the Uttar Pradesh Sales Tax Act, 1948, was unjustified as the dealer was not under a legal obligation to register for the assessment year 1977-78. The Court clarified that without giving the dealer an opportunity to explain their claim under Section 8A(1)(c), the penalty could not be sustained. The Court distinguished the case from L. Hazari Mal Kuthiala v. Income-tax Officer, emphasizing that the dealer had commenced business in the preceding year and was not registrable for the current assessment year.