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.
Section 128: Power to waive penalty or fee or both.
The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017
Where this provision sits
| Act | The Central Goods and Services Tax Act, 2017 |
|---|---|
| Section | 128 |
| Marginal note | Power to waive penalty or fee or both. |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 1 |
Judgments that turned on this provision
- WP/27029/2023 of M/S.KANDAN HARDWARE MART Vs THE ASSISTANT COMMISSIONER (ST) (FAC)Madras High Court · 2026-01-02
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