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Section 128 Power to waive penalty or fee or both The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123...

Section 127 Power to impose penalty in certain cases Where the proper officer is of the view that a person is liable to a penalty and the same is not...

Section 126 General disciplines related to penalty (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any...

Section 125 General penalty Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this...

Section 124 Fine for failure to furnish statistics If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information...

Section 123 Penalty for failure to furnish information return. If a person who is required to furnish an information return under section 150 fails to do so within the period...

Section 122 Penalty for certain offences (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or...

Section 121 Non-appealable decisions and orders Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an...

Section 120 Appeal not to be filed in certain cases (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions...

Section 119 Sums due to be paid notwithstanding appeal, etc. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government...