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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Can Waive Penalties or Fees Under Section 128 of Gujarat GST Act for Certain Taxpayers in Special Circumstances.</h1> Section 128 of the Gujarat Goods and Services Tax Act, 2017, 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. The waiver can be granted for specific classes of taxpayers and under specified mitigating circumstances, as recommended by the Council.
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