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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Authority to Impose Penalties Under Section 127 of West Bengal GST Act, 2017: Process Ensures Fair Hearing Opportunity.</h1> Section 127 of the West Bengal Goods and Services Tax Act, 2017, grants authority to impose penalties in specific situations. If a proper officer determines that a person is liable for a penalty not addressed under sections 62, 63, 64, 73, 74, 129, or 130, the officer can issue an order for the penalty. This action must follow a process that provides the individual with a reasonable opportunity to be heard before the penalty is levied.
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