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        GST - States

        Section 127 - Power to impose penalty in certain cases.

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

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        Power to impose penalty where no other penalty proceedings apply; officer may levy penalty after hearing. A proper officer may levy a penalty on a person deemed liable where the matter is not covered by other specified penalty or detention proceedings, but only after issuing an order and 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.

                            Power to impose penalty where no other penalty proceedings apply; officer may levy penalty after hearing.

                            A proper officer may levy a penalty on a person deemed liable where the matter is not covered by other specified penalty or detention proceedings, but only after issuing an order and giving the person a reasonable opportunity of being heard.


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