Section 127

Power to impose penalty in certain cases

In force

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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 initiated under sections 62, 63, 64, 73, 74 or 76, he may issue an order levying such penalty after giving a reasonable opportunity of being heard.

Sources & verification

• Statutory text: View source
• CBIC reference: cbic-gst.gov.in/sec-127.html
Source confidence: Pending verification

Quick facts

Section: 127
Chapter: XIX
Amendments: 0
Notifications: 0
Circulars: 0
Case laws: 0
Linked rules: 0

← Sec 126 All sections Sec 128 →