Penalty power under GST: officer may levy penalty after giving a reasonable opportunity to be heard when other proceedings do not apply. When the proper officer concludes a person is liable to a penalty and the matter is not subject to other specified proceedings, the officer may issue an order levying such penalty after giving the person a reasonable opportunity of being heard.
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.
Provisions expressly mentioned in the judgment/order text.
Penalty power under GST: officer may levy penalty after giving a reasonable opportunity to be heard when other proceedings do not apply.
When the proper officer concludes a person is liable to a penalty and the matter is not subject to other specified proceedings, the officer may issue an order levying such penalty after giving the person a reasonable opportunity of being heard.
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