https://www.taxtmi.com/caselaws?id=371331 Penalty under Section 34(8) of the U.P. VAT Act, 2008 is discretionary, because the provision uses "may" for levy and does not prescribe any minimum penalty. The assessing authority must consider the nature and extent of the default and the assessee's conduct before imposing penalty. Where the assessee voluntarily deposits the entire deducted tax with interest before notice and before detection by the revenue, the default is treated as cured and penal action may not be justified. On that reasoning, the penalty could not be sustained and relief followed. en-us Mon, 12 Nov 2018 00:00:00 +0530 Wed, 31 Jul 2019 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371331 Penalty under Section 34(8) of the U.P. VAT Act, 2008 is discretionary, because the provision uses "may" for levy and does not prescribe any minimum penalty. The assessing authority must consider the nature and extent of the default and the assessee's conduct before imposing penalty. Where the assessee voluntarily deposits the entire deducted tax with interest before notice and before detection by the revenue, the default is treated as cured and penal action may not be justified. On that reasoning, the penalty could not be sustained and relief followed. Case-Laws VAT and Sales Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371331