https://www.taxtmi.com/caselaws?id=257730 Penalty for delayed filing of the statutory report under Section 61 of the Maharashtra Value Added Tax Act was sustained because the delay was substantial and the dealer's explanation did not establish that it resulted from factors beyond its control. The Tribunal's discretionary power under the proviso to Section 61(2) was held to have been properly exercised, and the subsequent reduction of the penalty in second appeal was treated as a measured response. No jurisdictional or legal error was shown in the Tribunal's order, and no substantial question of law arose. en-us Tue, 06 Jan 2015 00:00:00 +0530 Wed, 11 Feb 2015 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257730 Penalty for delayed filing of the statutory report under Section 61 of the Maharashtra Value Added Tax Act was sustained because the delay was substantial and the dealer's explanation did not establish that it resulted from factors beyond its control. The Tribunal's discretionary power under the proviso to Section 61(2) was held to have been properly exercised, and the subsequent reduction of the penalty in second appeal was treated as a measured response. No jurisdictional or legal error was shown in the Tribunal's order, and no substantial question of law arose. Case-Laws VAT and Sales Tax Tue, 06 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257730