https://www.taxtmi.com/circulars?id=69676 Clarification is issued on action for offences and penalties under Section 122 of the Uttar Pradesh SGST Act and the corresponding Central GST Act provision. Section 122 does not use the expression "Proper officer" and no separate designation is required for that section. Penalties under Section 122, where connected with proceedings under Sections 62, 63, 73, 74, 129 or 130, are to be imposed within those proceedings, while penalties not so covered are to be imposed under Section 127 after giving a reasonable opportunity of being heard. en-us Tue, 11 Dec 2018 00:00:00 +0530 Tue, 21 Apr 2026 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69676 Clarification is issued on action for offences and penalties under Section 122 of the Uttar Pradesh SGST Act and the corresponding Central GST Act provision. Section 122 does not use the expression "Proper officer" and no separate designation is required for that section. Penalties under Section 122, where connected with proceedings under Sections 62, 63, 73, 74, 129 or 130, are to be imposed within those proceedings, while penalties not so covered are to be imposed under Section 127 after giving a reasonable opportunity of being heard. Circulars GST - States Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69676