Universal Time Zone Importance
A Good Article explaining What is Universal Time Zone and Why you should make use of UTC, while storing information and how it can be benefited compare to storing Local Time Zone.
This article also explains which method to follow, SQL Server's built-in getdate() function or DateTime.Now property.
Scott Mitchell had ended the article very nicely by giving a good explanatory example.
Click here for UTC article with Asp.net and SQL Server