https://www.taxtmi.com/acts?id=25645 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. en-us Mon, 12 Jun 2017 15:23:09 +0530 Thu, 15 Jun 2017 15:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25645 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. Act-Rules GST - States Mon, 12 Jun 2017 15:23:09 +0530 https://www.taxtmi.com/acts?id=25645