https://www.taxtmi.com/acts?id=30470 A proper officer may levy a penalty on a person who is liable where the case is not covered by other specified penalty or enforcement proceedings, provided the officer first gives that person a reasonable opportunity of being heard. en-us Mon, 10 Jul 2017 16:12:17 +0530 Fri, 25 Aug 2017 15:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30470 A proper officer may levy a penalty on a person who is liable where the case is not covered by other specified penalty or enforcement proceedings, provided the officer first gives that person a reasonable opportunity of being heard. Act-Rules GST - States Mon, 10 Jul 2017 16:12:17 +0530 https://www.taxtmi.com/acts?id=30470