Section 127
Power to impose penalty in certain cases.
GST
OFFENCES AND PENALTIES
Section 127 of Central Goods And Services Tax Act, 2017
Power to impose penalty in certain cases.
127. 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 g
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