https://www.taxtmi.com/caselaws?id=245895 Penalty for delayed deposit of tax deducted at source under the Uttarakhand VAT Act is discretionary and cannot be imposed automatically. The assessing authority must hear the assessee and consider the surrounding facts, including whether the delay arose from circumstances beyond deliberate default. Here, the assessee had prepared drafts in time, offered to bear collection charges, and attempted deposit, but the banker refused outstation drafts; the tax was later deposited and statutory interest for delay had already been paid. On those facts, the authorities were found to have given insufficient weight to the assessee's conduct, and the maximum penalty was considered unwarranted. en-us Thu, 20 Mar 2014 00:00:00 +0530 Fri, 17 Jul 2015 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245895 Penalty for delayed deposit of tax deducted at source under the Uttarakhand VAT Act is discretionary and cannot be imposed automatically. The assessing authority must hear the assessee and consider the surrounding facts, including whether the delay arose from circumstances beyond deliberate default. Here, the assessee had prepared drafts in time, offered to bear collection charges, and attempted deposit, but the banker refused outstation drafts; the tax was later deposited and statutory interest for delay had already been paid. On those facts, the authorities were found to have given insufficient weight to the assessee's conduct, and the maximum penalty was considered unwarranted. Case-Laws VAT and Sales Tax Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245895