https://www.taxtmi.com/acts?id=28119 The proper officer may levy a penalty where a person is liable and the case is not covered by the specified proceedings, but only after giving the person a reasonable opportunity of being heard; this provides an administrative route to impose penalties when the listed proceedings do not apply. en-us Tue, 27 Jun 2017 15:33:28 +0530 Thu, 06 Jul 2017 17:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28119 The proper officer may levy a penalty where a person is liable and the case is not covered by the specified proceedings, but only after giving the person a reasonable opportunity of being heard; this provides an administrative route to impose penalties when the listed proceedings do not apply. Act-Rules GST - States Tue, 27 Jun 2017 15:33:28 +0530 https://www.taxtmi.com/acts?id=28119