https://www.taxtmi.com/acts?id=28118 Penalties under the Act are restricted for minor breaches and easily rectifiable documentation errors without fraud or gross negligence; penalty amounts must be commensurate with breach severity and determined on case facts. No penalty may be imposed without an opportunity to be heard, and penalty orders must specify the nature of the breach and the legal basis for the penalty. Voluntary pre-discovery disclosure is a mitigating factor. Section disciplines exclude penalties that are fixed sums or fixed percentages. en-us Tue, 27 Jun 2017 15:33:05 +0530 Thu, 06 Jul 2017 17:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28118 Penalties under the Act are restricted for minor breaches and easily rectifiable documentation errors without fraud or gross negligence; penalty amounts must be commensurate with breach severity and determined on case facts. No penalty may be imposed without an opportunity to be heard, and penalty orders must specify the nature of the breach and the legal basis for the penalty. Voluntary pre-discovery disclosure is a mitigating factor. Section disciplines exclude penalties that are fixed sums or fixed percentages. Act-Rules GST - States Tue, 27 Jun 2017 15:33:05 +0530 https://www.taxtmi.com/acts?id=28118