# The Central Goods and Services Tax Act, 2017, Section 127: Power to impose penalty in certain cases

- Act: The Central Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-act/section/127/

## Text

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] 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.

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