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<h1>Proper Officer Can Impose Penalty Under Section 127 of Telangana GST Act 2017 After Hearing Opportunity</h1> Section 127 of the Telangana Goods and Services Tax Act, 2017, grants the proper officer the authority to impose a penalty on a person deemed liable when such penalty is not addressed under sections 62, 63, 64, 73, 74, 129, or 130. Before issuing an order to levy the penalty, the officer must provide the individual with a reasonable opportunity to be heard.