Power to impose penalty where no parallel proceedings apply: officer may levy penalty after reasonable hearing. Power to impose penalty applies where liability exists but the case is not covered under specified CGST proceedings; the proper officer may levy penalty ... Summary
Power to impose penalty where no parallel proceedings apply: officer may levy penalty after reasonable hearing.
Power to impose penalty applies where liability exists but the case is not covered under specified CGST proceedings; the proper officer may levy penalty after giving a reasonable opportunity of being heard. The designated officers for this power are the Deputy and Assistant Commissioners of Central Tax, and the provision has been recently amended to reference an additional specified section.
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