State Act
127
Section 127. Power to impose penalty in certain cases.
THE GOA GOODS AND SERVICES TAX ACT, 2017
Act no. 4 of 20172017In forceGoa (State Act)
127. 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 74 233[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.