Waiver of penalties: executive power to partially or fully waive GST penalties and late fees subject to council recommendation. The Government may, by notification and on the Council's recommendation, waive in part or full penalties under sections 122, 123 or 125 and late fees under section 47 for specified classes of taxpayers and specified mitigating circumstances.
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 of penalties: executive power to partially or fully waive GST penalties and late fees subject to council recommendation.
The Government may, by notification and on the Council's recommendation, waive in part or full penalties under sections 122, 123 or 125 and late fees under section 47 for specified classes of taxpayers and specified mitigating circumstances.
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