https://www.taxtmi.com/acts?id=30115 Officers must not impose penalties for trivial breaches and easily rectifiable documentation errors made without fraud; penalties must be proportionate to the breach, follow an opportunity to be heard, specify the breach and applicable provision, and may be mitigated by voluntary pre-discovery disclosure, but these disciplines do not apply where the Act prescribes a fixed sum or fixed-percentage penalty. en-us Sat, 08 Jul 2017 15:25:43 +0530 Mon, 31 Jul 2017 10:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30115 Officers must not impose penalties for trivial breaches and easily rectifiable documentation errors made without fraud; penalties must be proportionate to the breach, follow an opportunity to be heard, specify the breach and applicable provision, and may be mitigated by voluntary pre-discovery disclosure, but these disciplines do not apply where the Act prescribes a fixed sum or fixed-percentage penalty. Act-Rules GST - States Sat, 08 Jul 2017 15:25:43 +0530 https://www.taxtmi.com/acts?id=30115