https://www.taxtmi.com/acts?id=23978 Section 127 empowers the proper officer to impose a penalty where a person is liable to penalty and the matter is not already covered under proceedings under sections 62, 63, 64, 73, 74, 74A, 129 or 130 of the Central Goods and Services Tax Act, 2017. The penalty may be levied only after giving the person a reasonable opportunity of being heard. It functions as a residual penalty provision for cases outside the specified proceedings. en-us Mon, 27 Mar 2017 17:14:32 +0530 Fri, 26 Jun 2026 12:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23978 Section 127 empowers the proper officer to impose a penalty where a person is liable to penalty and the matter is not already covered under proceedings under sections 62, 63, 64, 73, 74, 74A, 129 or 130 of the Central Goods and Services Tax Act, 2017. The penalty may be levied only after giving the person a reasonable opportunity of being heard. It functions as a residual penalty provision for cases outside the specified proceedings. Act-Rules GST Mon, 27 Mar 2017 17:14:32 +0530 https://www.taxtmi.com/acts?id=23978