https://www.taxtmi.com/caselaws?id=158123 Penalty for delayed filing of returns under section 7AA of the Rajasthan Sales Tax Act, 1954 is not automatic and applies only when the authority is satisfied that the default occurred without reasonable cause. The Tribunal found bona fide conduct where the returns had been sent to an advocate for filing and tax had been deposited without delay, and it also considered the assessee's past conduct and the circumstances of default. As the explanation was reasonable and an opportunity to explain the default was consistent with natural justice, no penalty was leviable and the revision petitions failed. en-us Fri, 08 Oct 1993 00:00:00 +0530 Thu, 17 Oct 2013 12:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158123 Penalty for delayed filing of returns under section 7AA of the Rajasthan Sales Tax Act, 1954 is not automatic and applies only when the authority is satisfied that the default occurred without reasonable cause. The Tribunal found bona fide conduct where the returns had been sent to an advocate for filing and tax had been deposited without delay, and it also considered the assessee's past conduct and the circumstances of default. As the explanation was reasonable and an opportunity to explain the default was consistent with natural justice, no penalty was leviable and the revision petitions failed. Case-Laws VAT and Sales Tax Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158123