# The Arunachal Pradesh Goods and Services Tax Act, 2017, Section 128

- Act: The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/128/

## 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 both class of tax payers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. Power to waive penalty or fee or

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