https://www.taxtmi.com/caselaws?id=370683 A penalty order under Section 8-D(6) of the U.P. Trade Tax Act, 1948 could not be sustained because the Tribunal had not recorded findings on when penalty proceedings were initiated, whether the full tax deducted at source had been paid, or whether the related interest had also been discharged. Those facts were material to deciding whether penal consequences could follow, since complete payment before notice might defeat penalty while any outstanding default could preserve liability. The order was set aside and the matter remitted to the Tribunal for fresh decision after recording the necessary factual findings, leaving the question of minimum penalty open. en-us Tue, 20 Nov 2018 00:00:00 +0530 Thu, 22 Nov 2018 06:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370683 A penalty order under Section 8-D(6) of the U.P. Trade Tax Act, 1948 could not be sustained because the Tribunal had not recorded findings on when penalty proceedings were initiated, whether the full tax deducted at source had been paid, or whether the related interest had also been discharged. Those facts were material to deciding whether penal consequences could follow, since complete payment before notice might defeat penalty while any outstanding default could preserve liability. The order was set aside and the matter remitted to the Tribunal for fresh decision after recording the necessary factual findings, leaving the question of minimum penalty open. Case-Laws VAT and Sales Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370683