General disciplines related to penalty.
Section 126
GST – States
OFFENCES AND PENALTIES
Mizoram Goods and Services Tax Act, 2017
126. General disciplines related to penalty.-
\n(1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence.
\nExplanation.- For the purpose of this sub-section,-
\n(a) a breach shall be considered a 'minor breach' if the amount of tax involved is less than five thousand rupees;
\n(b) an omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on <\/p>\n
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