alleryStart learning →Section 126(2) says the penalty imposed should be
AIn proportion to the breach
BA flat uniform amount
CFixed by the GST Council
DAlways the full maximum
Answer & Solution
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.
Keep practising Appeals, Revision and Advance Ruling under GST
Browse all Appeals, Revision and Advance Ruling under GST questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
While imposing a penalty, the order must specifyAn omission is 'easily rectifiable' under Section 126 if it isSection 126 does not apply where the penalty isUnder Section 126(5), voluntary disclosure of a breach before its discovery isUnder Section 126(3), no penalty may be imposed withoutUnder Section 126(1), a minor breach means tax involved is less thanFor discovery and inspection, the Advance Ruling Authority has the powers ofBefore declaring a ruling void under Section 104, the authority must