Power to impose penalty in certain cases

In force Act 12 of 2017 As on 15 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 1 provision

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 127 of the Central Goods and Services Tax Act, 2017 deals with 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 [or section 74A] or section 129 or section 130, he may issue an order levying such penalty after giv The Act was enacted on 12 Apr 2017.

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.
Section 127, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 1

Finance Act, 2024 (No. 2) s. 145 Amendment of section 127

Questions about Section 127

What does Section 127 of the Central Goods and Services Tax Act deal with?

Section 127 of the Central Goods and Services Tax Act is headed "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 [or section 74A] or section 129 or section 130, he may issue an order levying such penalty after giv

How do I find court cases under Section 127 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 127, section 127 CGST Act, section 127 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 127 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on 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 up to 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 wilful-misstatement or suppression of facts), and on 4 further provisions, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 127 of the Central Goods and Services Tax Act enacted?

Section 127 of the Central Goods and Services Tax Act, cited as CGST Act 127, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.