Proper officer designation clarified for GST penalties under Section 122 and related penalty proceedings. Clarification is issued on action for offences and penalties under Section 122 of the Uttar Pradesh SGST Act and the corresponding Central GST Act provision. Section 122 does not use the expression 'Proper officer' and no separate designation is required for that section. Penalties under Section 122, where connected with proceedings under Sections 62, 63, 73, 74, 129 or 130, are to be imposed within those proceedings, while penalties not so covered are to be imposed under Section 127 after giving a reasonable opportunity of being heard.