https://www.taxtmi.com/forum/issue?id=119495 Section 127 provides a residuary procedural power for a proper officer to levy penalty where contraventions are not covered by specified assessment, adjudication or seizure/confiscation proceedings; it requires a reasonable opportunity to be heard but does not itself prescribe the quantum of penalty, producing uncertainty about whether applicable penalty amounts derive from general or other specific penalty provisions and prompting calls for administrative or legislative clarification. en-us Sun, 29 Dec 2024 08:50:02 +0530 Thu, 23 Jan 2025 14:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119495 Section 127 provides a residuary procedural power for a proper officer to levy penalty where contraventions are not covered by specified assessment, adjudication or seizure/confiscation proceedings; it requires a reasonable opportunity to be heard but does not itself prescribe the quantum of penalty, producing uncertainty about whether applicable penalty amounts derive from general or other specific penalty provisions and prompting calls for administrative or legislative clarification. Discussion-Forum GST Sun, 29 Dec 2024 08:50:02 +0530 https://www.taxtmi.com/forum/issue?id=119495