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Power To Impose Penalty In Certain Cases under CGST Act.

Section 127 of the CGST Act provides that 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 (Assessment of non-filers of returns) or

•          section 63 (Assessment of unregistered persons) or

•          section 64 (Summary assessment in certain special cases) or

•          section 73 (Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts) or

•          section 74 (Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts) or

•          section 129 (Detention, seizure and release of goods and conveyances in transit) or

•          section 130 (Confiscation of goods or conveyances and levy of penalty).

he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

 
Related Topics ....
General Disciplines Related to Penalty in the CGST Act.
Penalty for Offence By A Taxable Person in the CGST Act.
GST Penalty For Offences By Any Person under GST Law
GST Penalty For Failure To Furnish Information In GST Return under GST Law
Power To Impose Penalty In Certain Cases under CGST Act.
Detention, Seizure And Release Of Goods And Conveyance In Transit under CGST Act.
Confiscation Of Goods Or Conveyance And Levy Of Penalty under GST Law
Punishment For Certain Offences under GST Act.
Offence By Companies under GST Act.
Compounding Of Offences under GST Act.
 
 
 
 
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