https://www.taxtmi.com/acts?id=23978 A proper officer may levy a penalty where a person is liable but that liability is not covered by proceedings under the listed provisions; the officer must give the person a reasonable opportunity of being heard before issuing an order imposing such penalty. en-us Mon, 27 Mar 2017 17:14:32 +0530 Tue, 30 Sep 2025 16:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23978 A proper officer may levy a penalty where a person is liable but that liability is not covered by proceedings under the listed provisions; the officer must give the person a reasonable opportunity of being heard before issuing an order imposing such penalty. Act-Rules GST Mon, 27 Mar 2017 17:14:32 +0530 https://www.taxtmi.com/acts?id=23978