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<h1>Government Can Waive Penalties or Late Fees Under Assam GST Act 2017, Section 128 for Specific Taxpayer Classes</h1> The Assam Goods and Services Tax Act, 2017, under Section 128, grants the government the authority to waive penalties or late fees, either partially or fully. This waiver can apply to penalties outlined in sections 122, 123, or 125, as well as late fees mentioned in section 47. The waiver is applicable to specific classes of taxpayers and under certain mitigating circumstances, as specified by government notification based on the recommendations of the Council.