https://www.taxtmi.com/manuals?id=7688 Power to impose penalty applies where liability exists but the case is not covered under specified CGST proceedings; the proper officer may levy penalty after giving a reasonable opportunity of being heard. The designated officers for this power are the Deputy and Assistant Commissioners of Central Tax, and the provision has been recently amended to reference an additional specified section. en-us Tue, 25 Feb 2025 17:12:00 +0530 Wed, 05 Mar 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7688 Power to impose penalty applies where liability exists but the case is not covered under specified CGST proceedings; the proper officer may levy penalty after giving a reasonable opportunity of being heard. The designated officers for this power are the Deputy and Assistant Commissioners of Central Tax, and the provision has been recently amended to reference an additional specified section. Manuals GST Tue, 25 Feb 2025 17:12:00 +0530 https://www.taxtmi.com/manuals?id=7688