Section 127 of CGST Act, 2017 – Power to Impose Penalty in Certain Cases
Section 127 of CGST Act, 2017 – Power to Impose Penalty in Certain Cases Act: Central Goods and Services Tax Act, 2017 Chapter: XIX – Offences and Penalties Section Covered: Section 127 Effective From: 01st July 2017 🔎 Introduction Section 127 of the CGST Act, 2017 empowers the proper officer to impose a penalty in cases where a person commits a contravention of the GST provisions for which no separate penalty has been specifically prescribed under the Act. This provision acts as a residuary penalty mechanism , ensuring that every violation of the GST law can be addressed appropriately, even if it is not expressly covered by another penalty provision. It should, however, be read together with Section 125 (General Penalty) and Section 126 (General Disciplines Related to Penalty) , which require that penalties be imposed fairly, proportionately, and after following the principles of natural justice. 📜 Bare Provision – Section 127 Section 127 has been omitted by the F...