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CHAPTER XIX - OFFENCES AND PENALTIES
Section 122 - Penalty for certain ...
Section 123 - Penalty for failure ...
Section 124 - Fine for failure to ...
Section 125 - General penalty...
Section 126 - General disciplines ...
Section 127 - Power to impose pena...
Section 128 - Power to waive penal... Section 129 - Detention, seizure a... Section 130 - Confiscation of good... Section 131 - Confiscation or pena... Section 132 - Punishment for certa... Section 133 - Liability of officer... Section 134 - Cognizance of offenc... Section 135 - Presumption of culpa... Section 136 - Relevancy of stateme... Section 137 - Offences by companie... Section 138 - Compounding of offen...Section 127 - Power to impose penalty in certain cases
https://www.gstgyaan.com/section-127-of-the-cgst-act-power-to-impose-penalty-in-certain-cases
127. Power to impose penalty in certain cases.[1]
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. |
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