https://www.taxtmi.com/forum/issue?id=118902 Sub section 73(8) exempts penalty where the person pays tax and interest within thirty days of a show cause notice, concluding proceedings. Sub sections 73(9) and 73(11) employ mandatory language directing the proper officer to determine tax, interest and a penalty framed as an alternative between a fixed sum and a percentage, and commentators debate whether a provision limiting penalties for minor breaches and excluding fixed sums or percentages permits arguing that the 73(9) penalty is not strictly mandatory; litigatory challenge and appeals are urged to preserve that contention. en-us Wed, 13 Dec 2023 11:34:27 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118902 Sub section 73(8) exempts penalty where the person pays tax and interest within thirty days of a show cause notice, concluding proceedings. Sub sections 73(9) and 73(11) employ mandatory language directing the proper officer to determine tax, interest and a penalty framed as an alternative between a fixed sum and a percentage, and commentators debate whether a provision limiting penalties for minor breaches and excluding fixed sums or percentages permits arguing that the 73(9) penalty is not strictly mandatory; litigatory challenge and appeals are urged to preserve that contention. Discussion-Forum GST Wed, 13 Dec 2023 11:34:27 +0530 https://www.taxtmi.com/forum/issue?id=118902