https://www.taxtmi.com/acts?id=29708 The proper officer may levy a penalty where a person is liable and the matter is not covered under specified GST proceedings, but only after giving the person a reasonable opportunity of being heard; the provision excludes exercise of the penalty power when those proceedings apply. en-us Wed, 05 Jul 2017 10:53:46 +0530 Fri, 18 Aug 2017 18:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29708 The proper officer may levy a penalty where a person is liable and the matter is not covered under specified GST proceedings, but only after giving the person a reasonable opportunity of being heard; the provision excludes exercise of the penalty power when those proceedings apply. Act-Rules GST - States Wed, 05 Jul 2017 10:53:46 +0530 https://www.taxtmi.com/acts?id=29708