Chapter XIX CGST Offences And Penalties (Section 122 to 138)
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Chapter XIX CGST Offences And Penalties (Section 122 to 138)
Last updated at April 16, 2024 by Teachoo
According to Section 127 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
