Central Goods and Service Tax Act, 2017
Power to waive penalty or fee or both (Sec. 128)
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.
This section confers power to the Government to waive in part or full, any penalty referred to in specified sections of the Act or any late fee for specified class of tax-payers and under specified circumstances.