https://www.taxtmi.com/acts?id=27837 The Act bars penalties for trivial or easily rectifiable breaches made without fraud or gross negligence, requires penalties to be proportionate to the breach, mandates opportunity to be heard, and obliges officers to state the nature of breach and legal basis in penalty orders; voluntary pre-discovery disclosure is a mitigating factor, and the rules exclude cases where penalties are fixed sums or fixed percentages. en-us Mon, 26 Jun 2017 14:37:52 +0530 Mon, 26 Jun 2017 14:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27837 The Act bars penalties for trivial or easily rectifiable breaches made without fraud or gross negligence, requires penalties to be proportionate to the breach, mandates opportunity to be heard, and obliges officers to state the nature of breach and legal basis in penalty orders; voluntary pre-discovery disclosure is a mitigating factor, and the rules exclude cases where penalties are fixed sums or fixed percentages. Act-Rules GST - States Mon, 26 Jun 2017 14:37:52 +0530 https://www.taxtmi.com/acts?id=27837