Power to impose penalty requires opportunity to be heard when no concurrent GST proceedings apply. The proper officer may levy a penalty where a person is liable and the matter is not covered under specified GST proceedings, but only after giving the ... Summary
Power to impose penalty requires opportunity to be heard when no concurrent GST proceedings apply.
The proper officer may levy a penalty where a person is liable and the matter is not covered under specified GST proceedings, but only after giving the person a reasonable opportunity of being heard; the provision excludes exercise of the penalty power when those proceedings apply.
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