https://www.taxtmi.com/acts?id=30469 Officers must not impose penalties for minor breaches or easily rectifiable documentary mistakes made without fraud or gross negligence; penalties must be fact-specific and commensurate with severity. No penalty may be imposed without an opportunity to be heard, and penalty orders must specify the nature of the breach and applicable provision. Voluntary disclosure before discovery may mitigate penalty quantification. Exceptions apply where a fixed-sum or fixed-percentage penalty is prescribed. en-us Mon, 10 Jul 2017 16:12:04 +0530 Fri, 25 Aug 2017 15:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30469 Officers must not impose penalties for minor breaches or easily rectifiable documentary mistakes made without fraud or gross negligence; penalties must be fact-specific and commensurate with severity. No penalty may be imposed without an opportunity to be heard, and penalty orders must specify the nature of the breach and applicable provision. Voluntary disclosure before discovery may mitigate penalty quantification. Exceptions apply where a fixed-sum or fixed-percentage penalty is prescribed. Act-Rules GST - States Mon, 10 Jul 2017 16:12:04 +0530 https://www.taxtmi.com/acts?id=30469