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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Can Waive GST Penalties and Late Fees Under Section 128 for Certain Taxpayers in Special Circumstances</h1> The Maharashtra Goods and Services Tax Act, 2017, under Section 128, grants the government the authority to waive penalties or late fees, either partially or fully. This waiver applies to penalties outlined in sections 122, 123, or 125, and late fees mentioned in section 47. Such waivers can be issued through notifications, targeting specific classes of taxpayers and under specified mitigating circumstances, based on recommendations from the Council.
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