https://www.taxtmi.com/caselaws?id=380182 Penalty under Section 15-A(1)(a) of the U.P. Trade Tax Act requires a finding that tax was not deposited without reasonable cause. Here, part of the tax had been paid on time and the balance was delayed while accounts were being finalised and audited. The authorities did not examine that explanation, and the Tribunal merely affirmed the penalty without giving independent reasons. Because an order affecting rights must show application of mind and reasoned consideration, the penalty and its affirmance were unsustainable; the revision was allowed and the penalty set aside. 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 Penalty under Section 15-A(1)(a) of the U.P. Trade Tax Act requires a finding that tax was not deposited without reasonable cause. Here, part of the tax had been paid on time and the balance was delayed while accounts were being finalised and audited. The authorities did not examine that explanation, and the Tribunal merely affirmed the penalty without giving independent reasons. Because an order affecting rights must show application of mind and reasoned consideration, the penalty and its affirmance were unsustainable; the revision was allowed and the penalty set aside. Case-Laws VAT and Sales Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380182