Levy U/s.122 and 129/130

Very thin line of difference is generally 129 is invoked during the movement of goods , whereas 122 is invoked once the goods reaches it's destination , and the flaw in the documents is discovered on later stage !

Adding to that many appellate authorities have given relief in such penalty Detention cases that 129 should not be levied , and general penalty is imposed u/s 122!

There can be other points too for difference which can be looked into ! & In my view ,
other points can be ..... Section 129, 130 can be invoke when there is willfully/Deliberately contravened the GST provisions with intent to evade payment of tax and when the tax evasion is due to mistake & not deliberately done , penalty under Section 122 can be Imposed.

Thanks for your reply. I acknowledge the hard work behind the reply..

you are always welcome

Penalty is total 10000 or 10 +10=20 thousand under cgst and sgst act