https://www.taxtmi.com/acts?id=26321 Penalties under the Act should not be imposed for minor breaches or easily rectifiable documentation errors made without fraud or gross negligence; penalties must be commensurate with the facts and not apply to cases where a fixed sum or fixed percentage is prescribed. No penalty may be imposed without giving the person an opportunity of being heard, the penalty order must specify the breach and applicable provision, and voluntary pre-discovery disclosure may be considered as a mitigating factor. en-us Sat, 17 Jun 2017 15:33:20 +0530 Sat, 17 Jun 2017 15:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26321 Penalties under the Act should not be imposed for minor breaches or easily rectifiable documentation errors made without fraud or gross negligence; penalties must be commensurate with the facts and not apply to cases where a fixed sum or fixed percentage is prescribed. No penalty may be imposed without giving the person an opportunity of being heard, the penalty order must specify the breach and applicable provision, and voluntary pre-discovery disclosure may be considered as a mitigating factor. Act-Rules GST - States Sat, 17 Jun 2017 15:33:20 +0530 https://www.taxtmi.com/acts?id=26321