Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 [or section 74A] or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.
Section 127: Power to impose penalty in certain cases.
The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017
Where this provision sits
| Act | The Central Goods and Services Tax Act, 2017 |
|---|---|
| Section | 127 |
| Marginal note | Power to impose penalty in certain cases. |
| Jurisdiction | Central |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- inserted, Act 15 of 2024. . Ins. by Act 15 of 2024, s. 145 (w.e.f. 1-11-2024).
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