https://www.taxtmi.com/acts?id=26142 Penalties must not be imposed for a minor breach-including small-value tax matters or easily rectifiable documentation errors made without fraud or gross negligence-and must be commensurate with the breach's severity. No penalty may be imposed without giving the person an opportunity to be heard. Penalty orders must specify the nature of the breach and the legal basis for the penalty, voluntary pre-discovery disclosure may mitigate penalty, and the section does not apply to penalties expressly fixed as a sum or percentage. en-us Sat, 17 Jun 2017 14:51:54 +0530 Fri, 30 Jun 2017 10:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26142 Penalties must not be imposed for a minor breach-including small-value tax matters or easily rectifiable documentation errors made without fraud or gross negligence-and must be commensurate with the breach's severity. No penalty may be imposed without giving the person an opportunity to be heard. Penalty orders must specify the nature of the breach and the legal basis for the penalty, voluntary pre-discovery disclosure may mitigate penalty, and the section does not apply to penalties expressly fixed as a sum or percentage. Act-Rules GST - States Sat, 17 Jun 2017 14:51:54 +0530 https://www.taxtmi.com/acts?id=26142