Can commissioner waive penalty of late filling gst return?

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.

Thus commisioner do not have the power to waive penalty, this power lies with Govt. Only Govt. by notification can waive the penalty.

One of my Clint doesn't file gstr 3b from April 2019 his registration get cancelled ( suo moto) I have filled revocation application on 24/7/2020  online government waiver off penalty till 30 sep 2020 I have sumit all the documents. On 28 sep and again on 30 September gst officers unsure me to activated my gst number so i can file my returns , but he revoke gst number on 1 oct. My Clint doesn't able to pay penalty as it was around 70000 . So any alternative Way's to waiver of penalty kindly help.. 

One of my Clint doesn't file gstr 3b from April 2019 his registration get cancelled ( suo moto) I have filled revocation application on 24/7/2020  online government waiver off penalty till 30 sep 2020 I have sumit all the documents. On 28 sep and again on 30 September gst officers unsure me to activated my gst number so i can file my returns , but he revoke gst number on 1 oct. My Clint doesn't able to pay penalty as it was around 70000 . So any alternative Way's to waiver of penalty kindly help..