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General disciplines related to penalty.

Section 126 - West Bengal SGST - OFFENCES AND PENALTIES - GST - States - Section 126 - 126. (1) No officer under this Ordinance shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission .....

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d is less than five thousand rupees; (b) an omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the face of record. (2) The penalty imposed under this Ordinance shall depend on the fac .....

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sing penalty in an order for a breach of any law, regulation or procedural requirement, specify the nature of the breach and the applicable law, regulation or procedure under which the amount of penalty for the breach has been specified. (5) When a p .....

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