POWER TO IMPOSE PENALTY IN CERTIN CASES - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

8. POWER TO IMPOSE PENALTY IN CERTIN CASES 8.1 Section 127 of the CGST Act, 2017 deals with power to impose penalty in certain cases. The section states that 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 (Inserted by Section 145 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.) [or Section 74A] or Section 129 or Section 130 of the CGST Act, 2017, he may issue an order levying penalty after giving a reasonable opportunity of being heard to such person. 8.2 The Proper officer assigned to function in respect of this section is the Deputy or Assistant Commissioner of Central Tax.