Provided that before levying penalty under this Section the authority prescribed shall give the dealer a reasonable opportunity of being heard.

Penalty for Failure to use or misuse TIN & GRN Any dealer who is registered under Section 17 and who fails to use a TIN or GRN or misuses a TIN or GRN contrary to the requirements of this Act or rules made thereunder, shall be liable to pay a penalty of Rs. 1000/- (Rupees one thousand only) for each offence: