State Act
128
Section 128. Power to waive penalty or fee or both.
THE ODISHA GOODS AND SERVICES TAX ACT, 2017
Act no. 7 of 20172017In forceOdisha (State Act)
128. 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.