https://www.taxtmi.com/caselaws?id=168054 Penalty under section 15A(1)(a) of the U. P. Trade Tax Act was treated as unjustified where the assessee paid the admitted tax, later deposited the balance with interest, and the delay was short. The Court followed its earlier view that, once tax and interest for the delayed period are paid before penalty proceedings are warranted, further penal action is not called for. On that basis, the penalty confirmed by the Tribunal was held unsustainable. en-us Tue, 29 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168054 Penalty under section 15A(1)(a) of the U. P. Trade Tax Act was treated as unjustified where the assessee paid the admitted tax, later deposited the balance with interest, and the delay was short. The Court followed its earlier view that, once tax and interest for the delayed period are paid before penalty proceedings are warranted, further penal action is not called for. On that basis, the penalty confirmed by the Tribunal was held unsustainable. Case-Laws VAT and Sales Tax Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168054