https://www.taxtmi.com/forum/issue?id=120188 Section 127 operates as a residuary penal provision permitting penalty where no specific penalty is prescribed elsewhere; it cannot be used to bypass specific penal provisions. Any penalty under this provision must be imposed by a reasoned order after hearing, be proportionate to the contravention, and conform to principles of natural justice and the general disciplinary norms governing penalties, enabling taxpayers to challenge arbitrary or excessive levies. en-us Fri, 27 Jun 2025 19:05:57 +0530 Sat, 28 Jun 2025 22:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120188 Section 127 operates as a residuary penal provision permitting penalty where no specific penalty is prescribed elsewhere; it cannot be used to bypass specific penal provisions. Any penalty under this provision must be imposed by a reasoned order after hearing, be proportionate to the contravention, and conform to principles of natural justice and the general disciplinary norms governing penalties, enabling taxpayers to challenge arbitrary or excessive levies. Discussion-Forum GST Fri, 27 Jun 2025 19:05:57 +0530 https://www.taxtmi.com/forum/issue?id=120188