Penalty proportionality: apply restraint for minor, easily rectified tax breaches and ensure opportunity to be heard. Penalties must be applied with restraint and proportionality: minor breaches and easily rectifiable documentation errors made without fraud or gross negligence should not attract penalty; assessment must be fact-specific and commensurate with severity; no penalty without opportunity to be heard; orders must specify the nature of the breach and the legal provision relied upon; voluntary pre-discovery disclosure is a mitigating factor; the section does not apply where the Act prescribes 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 proportionality: apply restraint for minor, easily rectified tax breaches and ensure opportunity to be heard.
Penalties must be applied with restraint and proportionality: minor breaches and easily rectifiable documentation errors made without fraud or gross negligence should not attract penalty; assessment must be fact-specific and commensurate with severity; no penalty without opportunity to be heard; orders must specify the nature of the breach and the legal provision relied upon; voluntary pre-discovery disclosure is a mitigating factor; the section does not apply where the Act prescribes fixed-sum or fixed-percentage penalties.
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