https://www.taxtmi.com/acts?id=25949 Officers must not impose penalties for minor breaches or easily rectifiable documentation mistakes made without fraud or gross negligence; such breaches are defined by a tax-value threshold and errors apparent on record. Penalties must be commensurate with the breach, cannot be imposed without an opportunity to be heard, and orders must specify the nature of the breach and applicable provision. Voluntary pre-discovery disclosure may mitigate penalty quantification. The section excludes cases where penalties are fixed sums or percentages. en-us Sat, 17 Jun 2017 12:17:16 +0530 Sat, 29 Jul 2017 11:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25949 Officers must not impose penalties for minor breaches or easily rectifiable documentation mistakes made without fraud or gross negligence; such breaches are defined by a tax-value threshold and errors apparent on record. Penalties must be commensurate with the breach, cannot be imposed without an opportunity to be heard, and orders must specify the nature of the breach and applicable provision. Voluntary pre-discovery disclosure may mitigate penalty quantification. The section excludes cases where penalties are fixed sums or percentages. Act-Rules GST - States Sat, 17 Jun 2017 12:17:16 +0530 https://www.taxtmi.com/acts?id=25949