Section 127 of CGST Act - Power to impose penalty in certain cases

127. Power to impose penalty in certain cases.[1]

Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 [2][or section 74A] or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Words inserted by Section 145 of The Finance (No. 2) Act, 2024 and made effective from 01-11-2024 by Notification No. 17/2024-Central Tax.

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CHAPTER XIX - OFFENCES AND PENALTIES

Section 127 of CGST Act - Power to impose penalty in certain cases