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<h1>Section 127 DGST Act: Officers Can Impose Penalties; Must Provide Fair Hearing Opportunity for GST Compliance Issues.</h1> Section 127 of the Delhi Goods and Services Tax Act, 2017, grants authority to a proper officer to impose penalties on individuals deemed liable, provided the situation is not addressed under sections 62, 63, 64, 73, 74, 129, or 130. Before levying the penalty, the officer must offer the individual a reasonable opportunity to be heard. This provision ensures due process is followed in the imposition of penalties related to GST compliance.