[ Section 128 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Power to waive penalty or fee or both and is covered in  Chapter XIX  : Offences and Penalties  ]

Power to waive penalty or fee or both

128 . The Government may, by notification, waive in part or full, any penalty referred to in section 122or 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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