https://www.taxtmi.com/caselaws?id=380182 The court found the penalty imposed under Section 15-A(1)(a) of the U.P. Trade Tax Act to be illegal and arbitrary as authorities failed to consider reasonable cause for delayed payment and did not provide reasons for their decision. The Commercial Tax Tribunal's order upholding the penalty was set aside, and the revision was allowed. The court directed the refund of any excess amount deposited by the applicant within two months. en-us Fri, 26 Apr 2019 00:00:00 +0530 Tue, 28 Jan 2020 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380182 The court found the penalty imposed under Section 15-A(1)(a) of the U.P. Trade Tax Act to be illegal and arbitrary as authorities failed to consider reasonable cause for delayed payment and did not provide reasons for their decision. The Commercial Tax Tribunal's order upholding the penalty was set aside, and the revision was allowed. The court directed the refund of any excess amount deposited by the applicant within two months. Case-Laws VAT and Sales Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380182