https://www.taxtmi.com/caselaws?id=158946 Penalty under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act was held unsustainable where the delay in filing monthly returns was very short and the assessee offered a plausible explanation. The Court accepted that the returns were not filed on time because the regional manager was away, noted that returns had otherwise been filed within the relevant month in several instances, and relied on the fact that similar reasons had been accepted in the assessee's own case earlier. On those facts, the Tribunal's view that penalty could not be imposed was upheld and the deletion of penalty was sustained. en-us Mon, 17 Apr 1995 00:00:00 +0530 Mon, 11 Nov 2013 16:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158946 Penalty under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act was held unsustainable where the delay in filing monthly returns was very short and the assessee offered a plausible explanation. The Court accepted that the returns were not filed on time because the regional manager was away, noted that returns had otherwise been filed within the relevant month in several instances, and relied on the fact that similar reasons had been accepted in the assessee's own case earlier. On those facts, the Tribunal's view that penalty could not be imposed was upheld and the deletion of penalty was sustained. Case-Laws VAT and Sales Tax Mon, 17 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158946