Power to impose penalty requires opportunity to be heard when no concurrent GST proceedings apply. The proper officer may levy a penalty where a person is liable and the matter is not covered under specified GST proceedings, but only after giving the person a reasonable opportunity of being heard; the provision excludes exercise of the penalty power when those proceedings apply.
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 requires opportunity to be heard when no concurrent GST proceedings apply.
The proper officer may levy a penalty where a person is liable and the matter is not covered under specified GST proceedings, but only after giving the person a reasonable opportunity of being heard; the provision excludes exercise of the penalty power when those proceedings apply.
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