https://www.taxtmi.com/acts?id=26744 The provision authorises the proper officer to levy a penalty where liability is not covered by specified proceedings, provided the person is given a reasonable opportunity of being heard; exercise of this power is conditioned on exclusion from enumerated proceedings and compliance with procedural fairness. en-us Wed, 21 Jun 2017 16:46:41 +0530 Fri, 14 Jul 2017 18:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26744 The provision authorises the proper officer to levy a penalty where liability is not covered by specified proceedings, provided the person is given a reasonable opportunity of being heard; exercise of this power is conditioned on exclusion from enumerated proceedings and compliance with procedural fairness. Act-Rules GST - States Wed, 21 Jun 2017 16:46:41 +0530 https://www.taxtmi.com/acts?id=26744