Penalty discipline under GST limits action for minor breaches, demands proportionality, hearing, and consideration of voluntary disclosure. General disciplines for penalty under the Central Goods and Services Tax Act require officers not to penalise minor breaches of tax regulations or procedural requirements, especially where a documentation error is easily rectifiable and not accompanied by fraudulent intent or gross negligence. Penalty must be proportionate to the facts and circumstances, the person must be heard, and the officer must specify the breach and governing provision. Voluntary disclosure before discovery may be considered as a mitigating factor. These disciplines do not apply to fixed-sum or fixed-percentage penalties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty discipline under GST limits action for minor breaches, demands proportionality, hearing, and consideration of voluntary disclosure.
General disciplines for penalty under the Central Goods and Services Tax Act require officers not to penalise minor breaches of tax regulations or procedural requirements, especially where a documentation error is easily rectifiable and not accompanied by fraudulent intent or gross negligence. Penalty must be proportionate to the facts and circumstances, the person must be heard, and the officer must specify the breach and governing provision. Voluntary disclosure before discovery may be considered as a mitigating factor. These disciplines do not apply to fixed-sum or fixed-percentage penalties.
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