section 128
Powertowaivepenaltyorfeeorboth.
The Madhya Pradesh Goods and Services Tax Act, 2017Tax201788 of 88 sections available8 chapters
Chapter XIX OFFENCESANDPENALTIES
Statutory text
The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.
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