Section 128 - Power to waive penalty or fee or both of CGST ACT, 2017

           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.

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