Power to impose penalty in certain cases
Section 88
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
88. 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 proceeding under sections 59, 60, 61, 62, 66, 67, 89 or 90, he may issue an order levying such penalty after giving a notice and after giving a rea
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