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 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.