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<h1>Govt Can Waive GST Penalties and Late Fees under Section 128 for Specific Taxpayers in Certain Circumstances</h1> Section 128 of the West Bengal Goods and Services Tax Act, 2017, 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, or late fees mentioned in section 47. The waiver is applicable to specific classes of taxpayers and under certain mitigating circumstances, as recommended by the Council, and is enacted through a government notification.