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        GST - States

        Section 127 - Power to impose penalty in certain cases.

        Haryana Goods and Services Tax Act, 2017
        Chapter XIX
        OFFENCES AND PENALTIES

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        Penalty power: officer may levy penalty where not covered by other proceedings, after affording reasonable opportunity to be heard. Power to impose penalty lies with the proper officer when a person is considered liable and the case is not covered by the other specified proceedings; the officer may issue an order levying the 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: officer may levy penalty where not covered by other proceedings, after affording reasonable opportunity to be heard.

                              Power to impose penalty lies with the proper officer when a person is considered liable and the case is not covered by the other specified proceedings; the officer may issue an order levying the penalty after giving the person a reasonable opportunity of being heard.


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