Section 127 of GST– Power to enforce charge in specific cases. In this GST Section you may find all details for Power to impose penalty in particular cases as per Revised GST Act 2017 Detailed Analysis of GST Section 127 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this post you might discover all information for GST Section 127 Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this short article you may find complete details relating to Section 127 of GST Act 2017– Power to impose penalty in particular cases, gst all sections and definitions Now Check more details from below …
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Section 127 of GST– Power to enforce penalty in specific cases
Statutory provision
Where the appropriate officer is of the view that a person is responsible to a penalty and the very same is not covered under any case under sections 62, or area 63 or area 64 or section 73 or area 74 or section 129 or area 130, he may issue an order imposing such penalty after providing a sensible opportunity of being heard to such individual.
Related arrangements of the Statute
| Section or Rule | Description |
| Section 2(84) | Definition of Person |
| Section 2(107) | Definition of Taxable Person |
| Section 62 | Assessment of non-filers of returns |
| Section 63 | Assessment of unregistered persons |
| Section 64 | Summary of assessment in certain diplomatic immunities |
| Section 73 | Determination of tax not paid or short paid or erroneously reimbursed or input tax credit mistakenly availed or utilised for any factor aside from scams or any willful misstatement or suppression of truths |
| Section 74 | Determination of tax not paid or brief paid or incorrectly reimbursed or input tax credit mistakenly availed or used by factor of scams or any wilfull misstatement or suppression of truths |
| Section 129 | Detention, seizure and release of products and conveyances in transit |
| Section 130 | Confiscation of items or conveyances and levy of charge |
Analysis and Updates
Introduction
This section empowers the correct officer to initiate separate penalty proceedings if charge is not leviable under any the arrangements of area 62, 63, 64, 73, 74, 129 or 130.
Analysis
Penalty proceedings can be initiated under this area even if the exact same are not covered under the following sections:
— 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 not paid or brief paid or erroneously reimbursed or input tax credit mistakenly availed or made use of for any reason aside from fraud or any willful misstatement or suppression of realities
— Section 74: Determination of tax not paid or short paid or mistakenly reimbursed or input tax credit wrongly availed or made use of by reason of fraud or any wilfull misstatement or suppression of facts.
— Section 129: Detention, seizure and release of items and conveyances in transit
— Section 130: Confiscation of products or conveyances and levy of penalty
In other words, charges can be imposed by correct officer after offering due chance even in cases where there are no proceedings open with regard to evaluation, adjudication, detention or confiscation. The proper officer may release a charge order after providing chance of being heard to such person.
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