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          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.

          <h1>Waiver power for penalties under GST enables notification-based relief for eligible taxpayers following Council recommendation.</h1> 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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