https://www.taxtmi.com/acts?id=30296 Penalties under the Jammu and Kashmir GST regime should not be imposed for minor breaches or easily rectifiable documentation errors made without fraud or gross negligence; assessment must be commensurate with severity. No penalty may be imposed without an opportunity to be heard, and orders must state the breach and legal basis. Voluntary pre-discovery disclosure is a mitigating factor, whereas penalties fixed by statute as sums or percentages are excluded from these discretionary rules. en-us Mon, 10 Jul 2017 11:07:53 +0530 Tue, 18 Jul 2017 16:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30296 Penalties under the Jammu and Kashmir GST regime should not be imposed for minor breaches or easily rectifiable documentation errors made without fraud or gross negligence; assessment must be commensurate with severity. No penalty may be imposed without an opportunity to be heard, and orders must state the breach and legal basis. Voluntary pre-discovery disclosure is a mitigating factor, whereas penalties fixed by statute as sums or percentages are excluded from these discretionary rules. Act-Rules GST - States Mon, 10 Jul 2017 11:07:53 +0530 https://www.taxtmi.com/acts?id=30296