https://www.taxtmi.com/manuals?id=7695 Officers must apply the GST penalty regime by reference to statutory provisions covering failures to furnish information or returns, a general penalty for contraventions lacking specific sanctions, and distinct rules for detention, seizure, release and confiscation of goods and conveyances. Procedural safeguards require that, where penalty liability arises outside specified assessment or detention proceedings, the proper officer may levy penalty only after giving the person a reasonable opportunity of being heard. en-us Tue, 25 Feb 2025 17:26:00 +0530 Tue, 04 Mar 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7695 Officers must apply the GST penalty regime by reference to statutory provisions covering failures to furnish information or returns, a general penalty for contraventions lacking specific sanctions, and distinct rules for detention, seizure, release and confiscation of goods and conveyances. Procedural safeguards require that, where penalty liability arises outside specified assessment or detention proceedings, the proper officer may levy penalty only after giving the person a reasonable opportunity of being heard. Manuals GST Tue, 25 Feb 2025 17:26:00 +0530 https://www.taxtmi.com/manuals?id=7695