https://www.taxtmi.com/acts?id=25026 Power to impose penalty authorises the proper officer to levy a penalty where liability is not covered by the specified alternative proceedings, and requires that the person be given a reasonable opportunity of being heard before the penalty is levied. en-us Thu, 11 May 2017 12:27:21 +0530 Thu, 11 May 2017 12:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25026 Power to impose penalty authorises the proper officer to levy a penalty where liability is not covered by the specified alternative proceedings, and requires that the person be given a reasonable opportunity of being heard before the penalty is levied. Act-Rules GST - States Thu, 11 May 2017 12:27:21 +0530 https://www.taxtmi.com/acts?id=25026