https://www.taxtmi.com/acts?id=27601 Officers shall not impose penalties for minor, easily rectifiable breaches made without fraud or gross negligence; minor breaches include low value tax matters and documentation errors apparent on record. Penalties must be case specific and commensurate with severity, preceded by an opportunity to be heard, and must identify the breach and the legal provision. Voluntary pre discovery disclosure is a mitigating factor. The section excludes penalties that are fixed sums or fixed percentages. en-us Sat, 24 Jun 2017 13:28:57 +0530 Thu, 27 Jul 2017 12:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27601 Officers shall not impose penalties for minor, easily rectifiable breaches made without fraud or gross negligence; minor breaches include low value tax matters and documentation errors apparent on record. Penalties must be case specific and commensurate with severity, preceded by an opportunity to be heard, and must identify the breach and the legal provision. Voluntary pre discovery disclosure is a mitigating factor. The section excludes penalties that are fixed sums or fixed percentages. Act-Rules GST - States Sat, 24 Jun 2017 13:28:57 +0530 https://www.taxtmi.com/acts?id=27601