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Power to impose Penalty in certain case Section 127 - GST Ready Reckoner - GSTExtract Power to impose Penalty in certain case Section 127 Provides that Where Proper Officer is of the view that a person is liable to a penalty and the same is not covered under following proceedings, Sec.62 -Assessment of non filers of return; Sec.63 - Assessment of unregistered persons; Sec.64 - Summary assessment; Sec.73 - Demand in case of non payment, short payment of GST or erroneous refund on account of reasons other than fraud Sec.74 -Demand in case of non payment, short payment of GST or erroneous refund on account of fraud etc. Sec.129 -Detention, Seizure and release of goods and conveyances in transit; Sec.130 - Confiscation of goods or conveyance he may levy such penalty after giving a reasonable opportunity of being heard
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