https://www.taxtmi.com/caselaws?id=372246 Penalty under the Uttar Pradesh Value Added Tax Act is discretionary where the provision uses permissive language, so the assessing authority must consider the facts, the nature of the default, and the assessee's conduct before imposing it. Where the assessee had already paid the defaulted TDS and interest before the notice was issued, and the revenue had not detected the lapse earlier, the basis for penal action was removed. On those facts, penalty was not justified and the challenge succeeded. en-us Wed, 12 Dec 2018 00:00:00 +0530 Mon, 14 Oct 2019 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372246 Penalty under the Uttar Pradesh Value Added Tax Act is discretionary where the provision uses permissive language, so the assessing authority must consider the facts, the nature of the default, and the assessee's conduct before imposing it. Where the assessee had already paid the defaulted TDS and interest before the notice was issued, and the revenue had not detected the lapse earlier, the basis for penal action was removed. On those facts, penalty was not justified and the challenge succeeded. Case-Laws VAT and Sales Tax Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372246