https://www.taxtmi.com/caselaws?id=181535 Penalty for delayed deposit of admitted tax under Section 15-A(1)(a) of the U.P. Sales Tax Act is not justified where the dealer shows reasonable cause for the default. The dealer's explanation of shortage of funds was not disputed, the tax was later paid with interest, and there was no material indicating mala fides. The revenue must establish absence of reasonable cause before penalty can be sustained. On these facts, the penal levy was found unsustainable and the deletion of penalty was upheld. en-us Fri, 03 Jan 2003 00:00:00 +0530 Tue, 19 Apr 2016 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181535 Penalty for delayed deposit of admitted tax under Section 15-A(1)(a) of the U.P. Sales Tax Act is not justified where the dealer shows reasonable cause for the default. The dealer's explanation of shortage of funds was not disputed, the tax was later paid with interest, and there was no material indicating mala fides. The revenue must establish absence of reasonable cause before penalty can be sustained. On these facts, the penal levy was found unsustainable and the deletion of penalty was upheld. Case-Laws VAT and Sales Tax Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181535