https://www.taxtmi.com/acts?id=27838 The proper officer may levy a penalty where the officer believes a person is liable and the matter is not covered by specified proceedings, provided the person is first afforded a reasonable opportunity of being heard; this creates an administrative penalty power subject to procedural fairness and exclusions for matters already before other proceedings. en-us Mon, 26 Jun 2017 14:38:24 +0530 Mon, 26 Jun 2017 14:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27838 The proper officer may levy a penalty where the officer believes a person is liable and the matter is not covered by specified proceedings, provided the person is first afforded a reasonable opportunity of being heard; this creates an administrative penalty power subject to procedural fairness and exclusions for matters already before other proceedings. Act-Rules GST - States Mon, 26 Jun 2017 14:38:24 +0530 https://www.taxtmi.com/acts?id=27838