THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
OFFENCES AND PENALTIES
Section 127:
Power
to impose penalty in certain cases.
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.