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2016 (4) TMI 1335 - ALLAHABAD HIGH COURTImposition of penalty u/s 54(1)(1) of the U.P. VAT Act - tax was deposited on 26.3.2009 i.e. with a delay of about six days - Held that:- It is admitted on record that the tax was to be deposited on or before 20.3.2009. The revisionist got the draft of the entire amount of the tax prepared on 13.3.2009 at Mumbai which was to be deposited at Agra and probably on account of some postal delay it reached to the authorities with a delay of six days. There is no dispute that the draft was got prepared on 13.3.2009 i.e. well within time and, as such, there was no reason for the revisionist to have delayed the deposit except for the bonafide delay which may have occurred in transiting the same from Mumbai to Agra. The imposition of penalty on the revisionist is wholly illegal and arbitrary - revision allowed.
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