https://www.taxtmi.com/forum/issue?id=118795 Non response to an intimation under section 61 for return mismatches may lead to penalty proceedings under section 125, which permits imposition up to its maximum but allows the adjudicating authority to impose a lesser penalty if the assessee acted bona fide. Defences include reliance on relief for minor or easily rectifiable breaches, alternative penalty provisions limiting exposure for failure to furnish information, and that subsequent filing of the omitted return may rectify the default. Reply should target the specific grounds in the show cause notice and seek discretionary mitigation. en-us Sun, 08 Oct 2023 20:47:50 +0530 Thu, 23 Jan 2025 14:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118795 Non response to an intimation under section 61 for return mismatches may lead to penalty proceedings under section 125, which permits imposition up to its maximum but allows the adjudicating authority to impose a lesser penalty if the assessee acted bona fide. Defences include reliance on relief for minor or easily rectifiable breaches, alternative penalty provisions limiting exposure for failure to furnish information, and that subsequent filing of the omitted return may rectify the default. Reply should target the specific grounds in the show cause notice and seek discretionary mitigation. Discussion-Forum GST Sun, 08 Oct 2023 20:47:50 +0530 https://www.taxtmi.com/forum/issue?id=118795