https://www.taxtmi.com/article/detailed?id=11737 Section 126 prioritises proportionality in GST penalties: minor breaches and easily rectifiable documentation errors made without fraud or gross negligence attract no penalty; other penalties must be commensurate with the facts and severity of the breach. Voluntary pre-discovery disclosure may mitigate penalty. Officers must follow adjudicatory procedures, cannot act suo motu, and must specify the breach in the penalty order. Courts have applied these principles to set aside penalties in bona fide, beyond-control delays. en-us Wed, 16 Aug 2023 11:07:41 +0530 Wed, 16 Aug 2023 11:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11737 Section 126 prioritises proportionality in GST penalties: minor breaches and easily rectifiable documentation errors made without fraud or gross negligence attract no penalty; other penalties must be commensurate with the facts and severity of the breach. Voluntary pre-discovery disclosure may mitigate penalty. Officers must follow adjudicatory procedures, cannot act suo motu, and must specify the breach in the penalty order. Courts have applied these principles to set aside penalties in bona fide, beyond-control delays. Articles Goods and Services Tax - GST Wed, 16 Aug 2023 11:07:41 +0530 https://www.taxtmi.com/article/detailed?id=11737