Residual penalty power under GST applies only when proceedings are not otherwise covered and hearing is given. Section 127 empowers the proper officer to impose a penalty where a person is liable to penalty and the matter is not already covered under proceedings ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Residual penalty power under GST applies only when proceedings are not otherwise covered and hearing is given.
Section 127 empowers the proper officer to impose a penalty where a person is liable to penalty and the matter is not already covered under proceedings under sections 62, 63, 64, 73, 74, 74A, 129 or 130 of the Central Goods and Services Tax Act, 2017. The penalty may be levied only after giving the person a reasonable opportunity of being heard. It functions as a residual penalty provision for cases outside the specified proceedings.
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