https://www.taxtmi.com/caselaws?id=158548 Penalty for delayed monthly returns was treated as unsustainable where the assessee gave a satisfactory explanation for the late filing, including disruption caused by agitation, bandh and transport strike. Penalty for an incorrect return was also held not to survive where the assessee filed a revised return before completion of assessment and thereby rectified the omission. The article notes that once the revised return was available for consideration, the basis for penalty under the sales tax provisions disappeared, and both deletions were upheld in favour of the assessee. en-us Mon, 10 Apr 1995 00:00:00 +0530 Wed, 30 Oct 2013 18:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158548 Penalty for delayed monthly returns was treated as unsustainable where the assessee gave a satisfactory explanation for the late filing, including disruption caused by agitation, bandh and transport strike. Penalty for an incorrect return was also held not to survive where the assessee filed a revised return before completion of assessment and thereby rectified the omission. The article notes that once the revised return was available for consideration, the basis for penalty under the sales tax provisions disappeared, and both deletions were upheld in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 10 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158548