TMI BlogPOWER TO IMPOSE PENALTY IN CERTIN CASESX X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act, 2017 deals with power to impose penalty in certain cases. The section states that where the proper officer is of the view that a person is liable to a penalty and the same is not covered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; *************** NOTES:- 1. Inserted by Section 145 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024, Shall come into force w.e.f. 1st day of Novemb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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