Penalty power under GST: officers may levy penalties after hearing when alternative proceedings do not apply. Power to impose penalty under the GST regime is conferred on the proper officer who, upon being satisfied that a person is liable to a penalty, may issue an order levying such penalty provided the matter is not the subject of specified alternative proceedings and only after affording 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 under GST: officers may levy penalties after hearing when alternative proceedings do not apply.
Power to impose penalty under the GST regime is conferred on the proper officer who, upon being satisfied that a person is liable to a penalty, may issue an order levying such penalty provided the matter is not the subject of specified alternative proceedings and only after affording the person a reasonable opportunity of being heard.
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