https://www.taxtmi.com/caselaws?id=164312 Penalty for delayed deposit of admitted tax under the U.P. Trade Tax Act is not automatic: the Revenue must establish absence of reasonable cause, and where the dealer pays the tax with interest and shows a plausible explanation for delay, penalty is unwarranted. Penalty proceedings were also held unsustainable where no provisional assessment, demand, or order had first been made under the applicable rules before invoking section 15A(1)(a). The operative effect is that statutory preconditions for penalty must be satisfied before penal action can validly proceed. en-us Tue, 15 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164312 Penalty for delayed deposit of admitted tax under the U.P. Trade Tax Act is not automatic: the Revenue must establish absence of reasonable cause, and where the dealer pays the tax with interest and shows a plausible explanation for delay, penalty is unwarranted. Penalty proceedings were also held unsustainable where no provisional assessment, demand, or order had first been made under the applicable rules before invoking section 15A(1)(a). The operative effect is that statutory preconditions for penalty must be satisfied before penal action can validly proceed. Case-Laws VAT and Sales Tax Tue, 15 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164312