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CHAPTER XIX - OFFENCES AND PENALTIES
Section 122 - Penalty for certain ...
Section 123 - Penalty for failure ...
Section 124 - Fine for failure to ...
Section 125 - General penalty...
Section 126 - General disciplines ...
Section 127 - Power to impose pena...
Section 128 - Power to waive penal... Section 129 - Detention, seizure a... Section 130 - Confiscation of good... Section 131 - Confiscation or pena... Section 132 - Punishment for certa... Section 133 - Liability of officer... Section 134 - Cognizance of offenc... Section 135 - Presumption of culpa... Section 136 - Relevancy of stateme... Section 137 - Offences by companie... Section 138 - Compounding of offen... Section 122A Penalty for failure t... Section 128A. Waiver of interest o...Section 127 - Power to impose penalty in certain cases
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127. Power to impose penalty in certain cases.[1]
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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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