Penalty waiver for GST non-compliance under section 125 allows forgiveness of penalties for a specified past period. The Lieutenant-Governor, acting under section 128 of the Puducherry GST Act, supersedes the earlier order and waives the amount of penalty payable under section 125 by any registered person for non-compliance with the Commercial Taxes Secretariat notification issued vide G.O. Ms. No. 10, such waiver being limited to defaults occurring within the specified retrospective period and not affecting acts or omissions prior to the supersession.
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Provisions expressly mentioned in the judgment/order text.
Penalty waiver for GST non-compliance under section 125 allows forgiveness of penalties for a specified past period.
The Lieutenant-Governor, acting under section 128 of the Puducherry GST Act, supersedes the earlier order and waives the amount of penalty payable under section 125 by any registered person for non-compliance with the Commercial Taxes Secretariat notification issued vide G.O. Ms. No. 10, such waiver being limited to defaults occurring within the specified retrospective period and not affecting acts or omissions prior to the supersession.
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