Penalty discipline: minor tax breaches excluded and penalties must be proportionate with right to be heard. Penalties under the Goa GST regime should not be imposed for minor breaches or easily rectifiable documentation errors made without fraud or gross negligence; penalty quantification must be commensurate with the breach, follow procedural fairness by providing an opportunity to be heard, and identify the nature of the breach and the legal provision applied. Voluntary pre-discovery disclosure may mitigate penalty, while fixed-sum or fixed-percentage penalties remain outside these disciplinary rules.