Late Fee Waiver

I came in touch with 2 people who had a common CA. The CA did not file their GST return since May 2021 and in November 2020 the CA commited suicide.

Now they are saying that they want to pay less late fee for late filing of GST Returns.
One of them are willing to cancel his GSTIN.

Now i want to know that is it possible for lower payment or waiver of late fee under GST..
Please provide your valuable suggetion