Power to impose Penalty in certain case [ Section 127 ]

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..... at a person is liable to a penalty and the same is not covered under following proceedings, Section 62 -Assessment of non filers of return or Section 63 - Assessment of unregistered persons or Section .....

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..... nded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward or [Inserted vide Finance (No. 2) Act, 2024 w.e.f. 01.11.2024 vide N.No. 17/2024 dated 2 .....

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