Central Goods and Services Tax Act, 2017
Chapter XIX - Offences and Penalties
Section 127 - Power to impose penalty in certain cases
127. Power to impose penalty in certain cases
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 1[or section 74A]1 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.
Notes:
1. Inserted (w.e.f. 01-11-2024) vide Section 145 of the Finance Act (No.2), 2024 dated 16-08-2024.
Act
- Section 62 - Assessment of non-filers of returns
- Section 63 - Assessment of unregistered persons
- Section 64 - Summary assessment in certain special cases
- Section 73 - Determination of tax, pertaining to the period upto Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts
- Section 74 - Determination of tax, pertaining to the period up to Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts
- Section 129 - Detention, seizure and release of goods and conveyances in transit
- Section 130 - Confiscation of goods or conveyances and levy of penalty
Notifications
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 28/2024 - 27-11-2024 - Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI
- Notification No. 31/2024 - 13-12-2024 - Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
