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	<title>Section 88 Revised Model GST Law ( Nov 2016) Archives - Tax Heal</title>
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		<title>88 Power to impose penalty in certain cases &#8211; Revised Model GST Law ( Nov 2016)</title>
		<link>https://www.taxheal.com/88-power-impose-penalty-certain-cases-revised-model-gst-law-nov-2016.html</link>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Mon, 13 Mar 2017 08:21:13 +0000</pubDate>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[Section 88 Revised Model GST Law ( Nov 2016)]]></category>
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					<description><![CDATA[<p>Revised Model GST Law ( Nov 2016) Section 88 Revised Model GST Law ( Nov 2016) 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 proceeding under sections 59, 60, 61, 62, 66,… <span class="read-more"><a href="https://www.taxheal.com/88-power-impose-penalty-certain-cases-revised-model-gst-law-nov-2016.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<h1 style="text-align: center;"><a href="http://taxheal.com/revised-model-gst-law-nov-2016-india-section-wise-chapter-wise.html" target="_blank">Revised Model GST Law ( Nov 2016)</a></h1>
<p style="text-align: center;">Section 88 Revised Model GST Law ( Nov 2016)</p>
<ol start="88">
<li><strong> Power to impose penalty in certain cases</strong><strong> </strong></li>
</ol>
<p>Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceeding under sections 59, 60, 61, 62, 66, 67, 89 or 90, he may issue an order levying such penalty after giving a notice and after giving a reasonable opportunity of being heard to such person.</p>
<p>&nbsp;</p>
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