Section 127. Power to impose penalty in certain cases
Review the original statutory text or switch to the plain-language version.
Related sections and acts remain accessible without interrupting your research flow.
Act
Central Goods and Services Tax Act, 2017
Section number
127
Section reader
The Central Goods and Services Tax Act, 2017
127. Power to impose penalty in certain cases.-
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 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.
