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<h1>Section 127 GST Act: Proper Officer's Authority to Impose Penalties Ensures Fair Hearing for Liable Individuals.</h1> Section 127 of the Rajasthan Goods and Services Tax Act, 2017, grants the proper officer the authority to impose penalties on individuals deemed liable, provided the case is not already addressed under sections 62, 63, 64, 73, 74, 129, or 130. Before imposing such a penalty, the officer must ensure that the individual is given a reasonable opportunity to be heard. This provision ensures procedural fairness in the imposition of penalties under the GST framework.