Section 127 - Power to impose penalty in certain cases. - Central Goods And Services Tax Act, 2017

Power to impose penalty in certain cases. 127. 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 1 [ 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. ************** NOTES:- 1. Inserted vide Section 145 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-11-2024