https://www.taxtmi.com/caselaws?id=255892 Penalty is leviable under Section 58 of the Uttarakhand Value Added Tax Act, 2005 where admitted tax is not deposited before filing the return or with the return without reasonable cause, and the existence of sufficient cause remains central to liability. The provision is discretionary as to quantum, so penalty need not be fixed at the highest permissible rate; on the facts noted, the Tribunal's enhancement to 20% was treated as excessive and reduced to 15%. Penalty for Central sales was also held sustainable because Section 9(2A) of the Central Sales Tax Act, 1956 applies the State law on offences, interest and penalties to Central sales assessments and collections. en-us Tue, 16 Sep 2014 00:00:00 +0530 Tue, 22 Sep 2015 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255892 Penalty is leviable under Section 58 of the Uttarakhand Value Added Tax Act, 2005 where admitted tax is not deposited before filing the return or with the return without reasonable cause, and the existence of sufficient cause remains central to liability. The provision is discretionary as to quantum, so penalty need not be fixed at the highest permissible rate; on the facts noted, the Tribunal's enhancement to 20% was treated as excessive and reduced to 15%. Penalty for Central sales was also held sustainable because Section 9(2A) of the Central Sales Tax Act, 1956 applies the State law on offences, interest and penalties to Central sales assessments and collections. Case-Laws VAT and Sales Tax Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255892