https://www.taxtmi.com/acts?id=30667 The provision grants the proper officer authority to levy a penalty where the officer considers a person liable and that liability is not covered by specified proceedings; the officer may issue an order imposing the penalty only after giving the person a reasonable opportunity of being heard. en-us Wed, 26 Jul 2017 18:30:14 +0530 Wed, 26 Jul 2017 18:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30667 The provision grants the proper officer authority to levy a penalty where the officer considers a person liable and that liability is not covered by specified proceedings; the officer may issue an order imposing the penalty only after giving the person a reasonable opportunity of being heard. Act-Rules GST - States Wed, 26 Jul 2017 18:30:14 +0530 https://www.taxtmi.com/acts?id=30667