Section 127 of CGST Act 2017: Power to Impose Penalty in Certain Cases
Provisions under Section 127 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Impose Penalty in Certain Cases”, are as under:
Section 127 of CGST Act 2017: Power to Impose Penalty in Certain Cases (CHAPTER XIX – OFFENCES AND PENALTIES)
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 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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.