Penalty power under GST: officer may levy penalty after reasonable hearing where matter is not under specified proceedings. Power to impose penalty is conferred on the proper officer where the officer considers a person liable to a penalty and the case is not subject to ... Summary
Penalty power under GST: officer may levy penalty after reasonable hearing where matter is not under specified proceedings.
Power to impose penalty is conferred on the proper officer where the officer considers a person liable to a penalty and the case is not subject to specified alternative proceedings; the officer may issue an order levying the penalty only after providing the person a reasonable opportunity of being heard.
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