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of <h1>Proper Officer Can Impose Penalties Under Section 127 of Puducherry GST Act, Ensuring Due Process for Individuals</h1> Section 127 of the Puducherry Goods and Services Tax Act, 2017, grants authority to a proper officer to impose penalties on individuals deemed liable, provided the situation is not addressed under sections 62, 63, 64, 73, 74, 129, or 130. Before imposing the penalty, the officer must ensure the individual is given a reasonable opportunity to present their case. This provision ensures due process while allowing the imposition of penalties in specific circumstances not covered by other sections.
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