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. |