https://www.taxtmi.com/acts?id=29914 Penalties under the Act must be proportionate to the breach and not imposed for minor breaches or easily rectifiable documentation errors made without fraud or gross negligence. An opportunity to be heard is required before imposing penalty, and penalty orders must specify the nature of the breach and applicable provision. Voluntary pre-discovery disclosure may mitigate penalty, and the section does not apply where the Act prescribes a fixed sum or fixed percentage penalty. en-us Wed, 05 Jul 2017 17:35:50 +0530 Thu, 13 Jul 2017 18:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29914 Penalties under the Act must be proportionate to the breach and not imposed for minor breaches or easily rectifiable documentation errors made without fraud or gross negligence. An opportunity to be heard is required before imposing penalty, and penalty orders must specify the nature of the breach and applicable provision. Voluntary pre-discovery disclosure may mitigate penalty, and the section does not apply where the Act prescribes a fixed sum or fixed percentage penalty. Act-Rules GST - States Wed, 05 Jul 2017 17:35:50 +0530 https://www.taxtmi.com/acts?id=29914