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of <h1>Section 126 of Uttarakhand GST Act: No Penalties for Minor Breaches Under 5,000 or Rectifiable Errors Without Fraud.</h1> Section 126 of the Uttarakhand Goods and Services Tax Act, 2017, outlines the general principles related to penalties. It prohibits penalties for minor breaches, defined as those involving less than five thousand rupees or easily rectifiable documentation errors made without fraudulent intent. Penalties must be appropriate to the severity of the breach and cannot be imposed without a hearing. Officers must specify the nature and legal basis of the breach when imposing penalties. Voluntary disclosure of breaches before detection may be considered a mitigating factor. These provisions do not apply to penalties that are fixed sums or percentages.
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