https://www.taxtmi.com/caselaws?id=442553 Penalty for delayed payment of sales tax under Section 15(4) of the Andhra Pradesh General Sales Tax Act was not automatic; the authority had to consider the dealer's explanation, the length of the delay, and whether tax was paid with interest. Applying the scheme of Section 15(4) read with Section 16(3), Rule 17-F(2), and the appellate powers under Section 21(4), the Tribunal held that penalty could be declined where the delay was short and the explanation was plausible and bona fide. The revisional interference was therefore unjustified, and the Tribunal's order in favour of the assessee was sustained. en-us Thu, 31 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 22:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442553 Penalty for delayed payment of sales tax under Section 15(4) of the Andhra Pradesh General Sales Tax Act was not automatic; the authority had to consider the dealer's explanation, the length of the delay, and whether tax was paid with interest. Applying the scheme of Section 15(4) read with Section 16(3), Rule 17-F(2), and the appellate powers under Section 21(4), the Tribunal held that penalty could be declined where the delay was short and the explanation was plausible and bona fide. The revisional interference was therefore unjustified, and the Tribunal's order in favour of the assessee was sustained. Case-Laws VAT and Sales Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442553