https://www.taxtmi.com/caselaws?id=152847 Section 15-A(1)(a) of the U.P. Sales Tax Act was held to require absence of reasonable cause before penalty can be imposed for failure to deposit tax with the return. The court treated the phrase "without reasonable cause" as applying to the default of non-deposit as well as other specified defaults, and a bona fide belief supported a factual finding of reasonable cause. The validating Act of 1976 did not cure a penalty order that remained unsustainable under the State penalty provision, nor did it bar appellate or revisional scrutiny of whether the statutory precondition for penalty was met. en-us Thu, 19 Apr 1979 00:00:00 +0530 Thu, 11 Jul 2013 18:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152847 Section 15-A(1)(a) of the U.P. Sales Tax Act was held to require absence of reasonable cause before penalty can be imposed for failure to deposit tax with the return. The court treated the phrase "without reasonable cause" as applying to the default of non-deposit as well as other specified defaults, and a bona fide belief supported a factual finding of reasonable cause. The validating Act of 1976 did not cure a penalty order that remained unsustainable under the State penalty provision, nor did it bar appellate or revisional scrutiny of whether the statutory precondition for penalty was met. Case-Laws VAT and Sales Tax Thu, 19 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152847