Minor breach discipline limits penalty for rectifiable documentation errors; notice and hearing required before penalty. General disciplinary standards under the CGST framework treat breaches as minor breaches when tax involved is below a de minimis threshold and treat documentation errors as easily rectifiable where they are errors apparent on the face of record. Penalty imposition must be fact-specific and proportionate; authorities must issue notice, afford a fair opportunity to be heard, and supply a summary of reasons and legal provisions. Voluntary disclosure may mitigate penalty. These safeguards do not apply where penalties are fixed sums or fixed percentages.
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.
Minor breach discipline limits penalty for rectifiable documentation errors; notice and hearing required before penalty.
General disciplinary standards under the CGST framework treat breaches as minor breaches when tax involved is below a de minimis threshold and treat documentation errors as easily rectifiable where they are errors apparent on the face of record. Penalty imposition must be fact-specific and proportionate; authorities must issue notice, afford a fair opportunity to be heard, and supply a summary of reasons and legal provisions. Voluntary disclosure may mitigate penalty. These safeguards do not apply where penalties are fixed sums or fixed percentages.
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