https://www.taxtmi.com/acts?id=25025 Penalty imposition is limited by proportionality and procedural safeguards: minor breaches and easily rectifiable documentation errors without fraudulent intent or gross negligence should not attract penalty; penalties must be commensurate with facts and circumstances. No penalty may be imposed without opportunity to be heard, orders must specify the breach and applicable provision, voluntary pre-discovery disclosure is a mitigating factor, and the section excludes situations where the Act prescribes a fixed sum or fixed percentage penalty. en-us Thu, 11 May 2017 12:26:57 +0530 Thu, 11 May 2017 12:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25025 Penalty imposition is limited by proportionality and procedural safeguards: minor breaches and easily rectifiable documentation errors without fraudulent intent or gross negligence should not attract penalty; penalties must be commensurate with facts and circumstances. No penalty may be imposed without opportunity to be heard, orders must specify the breach and applicable provision, voluntary pre-discovery disclosure is a mitigating factor, and the section excludes situations where the Act prescribes a fixed sum or fixed percentage penalty. Act-Rules GST - States Thu, 11 May 2017 12:26:57 +0530 https://www.taxtmi.com/acts?id=25025