THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
OFFENCES AND PENALTIES
Section 128:
Power to waive penalty or fee or both.
The Government may, by notification, waive in part or full, any
penalty referred to in section 122 or
section 123 or
section 125 or any late
fee referred to in section 47 for such class of taxpayers and under such
mitigating circumstances as may be specified therein on the recommendations of
the Council.