Penalty framework for GST compliance ensures officers impose sanctions only after prescribed procedural safeguards are observed.

Officers must apply the GST penalty regime by reference to statutory provisions covering failures to furnish information or returns, a general penalty for contraventions lacking specific sanctions, and distinct rules for detention, seizure, release and confiscation of goods and conveyances. Procedural safeguards require that, where penalty liability arises outside specified assessment or detention proceedings, the proper officer may levy penalty only after giving the person a reasonable opportunity of being heard.

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