https://www.taxtmi.com/forum/issue?id=119493 Section 127 permits a proper officer to levy a penalty after hearing when the liability is not covered under specified other proceedings, but it does not specify the amount or ceiling of "such penalty," producing uncertainty. Practitioners observe officers sometimes levy penalties equal to tax, and commentators urge administrative clarification and legislative amendment to prescribe the quantum or ceiling to prevent inconsistent enforcement and abuse of discretion. en-us Sat, 28 Dec 2024 21:04:02 +0530 Thu, 23 Jan 2025 14:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119493 Section 127 permits a proper officer to levy a penalty after hearing when the liability is not covered under specified other proceedings, but it does not specify the amount or ceiling of "such penalty," producing uncertainty. Practitioners observe officers sometimes levy penalties equal to tax, and commentators urge administrative clarification and legislative amendment to prescribe the quantum or ceiling to prevent inconsistent enforcement and abuse of discretion. Discussion-Forum GST Sat, 28 Dec 2024 21:04:02 +0530 https://www.taxtmi.com/forum/issue?id=119493