Waiver power for penalties under GST enables notification-based relief for eligible taxpayers following Council recommendation. Power to waive penalty or fee permits the Government to waive, wholly or partly, penalties specified for tax-related offences and specified late fees for delineated classes of taxpayers and mitigating circumstances, provided such waivers are effected by notification on the recommendation of the Council.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver power for penalties under GST enables notification-based relief for eligible taxpayers following Council recommendation.
Power to waive penalty or fee permits the Government to waive, wholly or partly, penalties specified for tax-related offences and specified late fees for delineated classes of taxpayers and mitigating circumstances, provided such waivers are effected by notification on the recommendation of the Council.
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