Power to waive penalties: government may remit specified tax penalties and late fees following Council recommendation. The Government has discretionary power to waive, in whole or in part, specified penalties and prescribed late fees by notification for particular classes of taxpayers and mitigating circumstances, but such waivers are exercisable only on the recommendations of the Council and as specified in the notification.
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.
Power to waive penalties: government may remit specified tax penalties and late fees following Council recommendation.
The Government has discretionary power to waive, in whole or in part, specified penalties and prescribed late fees by notification for particular classes of taxpayers and mitigating circumstances, but such waivers are exercisable only on the recommendations of the Council and as specified in the notification.
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