Section 127
Power to impose penalty in certain cases.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.