https://www.taxtmi.com/article/detailed?id=17432 GST adjudication must observe personal-hearing safeguards through a real opportunity to be heard before orders are passed. Section 126 protects curable minor procedural lapses from penalty and requires penalties to be fact-specific and commensurate with the breach. Section 74 penalties require positive proof of deliberate suppression; audit mismatches and pre-show-cause-notice payments alone are insufficient in the described circumstances. en-us Sat, 19 Sep 2026 08:25:38 +0530 Sat, 19 Sep 2026 09:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17432 GST adjudication must observe personal-hearing safeguards through a real opportunity to be heard before orders are passed. Section 126 protects curable minor procedural lapses from penalty and requires penalties to be fact-specific and commensurate with the breach. Section 74 penalties require positive proof of deliberate suppression; audit mismatches and pre-show-cause-notice payments alone are insufficient in the described circumstances. Articles Goods and Services Tax - GST Sat, 19 Sep 2026 08:25:38 +0530 https://www.taxtmi.com/article/detailed?id=17432