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CA Final Appeals, Revision and Advance Ruling under GST — practice questions — page 3

Explore 64 free Appeals, Revision and Advance Ruling under GST questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Appeals, Revision and Advance Ruling under GST questions and exercises with answers

Showing questions 61–64 of 64.

Section 126 does not apply where the penalty isRead the answer and worked solution →Section 126(2) says the penalty imposed should beRead the answer and worked solution →An omission is 'easily rectifiable' under Section 126 if it isRead the answer and worked solution →While imposing a penalty, the order must specifyRead the answer and worked solution →

Worked practice questions

Section 126 does not apply where the penalty is

  1. Levied on a private firm
  2. Decided by a Commissioner
  3. Imposed on a first default
  4. A fixed sum or percentage
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Correct answer: D. A fixed sum or percentage

Section 126(6) excludes cases where the penalty is either a fixed sum or expressed as a fixed percentage.

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Section 126(2) says the penalty imposed should be

  1. In proportion to the breach
  2. A flat uniform amount
  3. Fixed by the GST Council
  4. Always the full maximum
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Correct answer: A. In proportion to the breach

The penalty must depend on the facts of each case and be commensurate with the degree and severity of the breach.

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An omission is 'easily rectifiable' under Section 126 if it is

  1. An error apparent on record
  2. Admitted in the return
  3. Below ten thousand rupees
  4. Made by a new taxpayer
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Correct answer: A. An error apparent on record

The Explanation to Section 126(1) defines easily rectifiable mistakes as errors apparent on the face of record.

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