In Sec.122, Certain offences and the penalty payable were prescribed. Sub sec.(1)xiv tells about transport of goods without the cover of document and a penalty of Rs.10000/- or the equivalent amount of tax evaded shall be levied. The same issue has been dealt with in Sec.129/130. Generally during detention/confiscation the liability is charged only U/s.129/130, but ignores Sec.122. Regarding this issue the following things may be clarified.
1. What is the difference between the offence dealt in Sec.122(1)xiv and Sec.129/130 ?
2. Is there any specific clause to ignore 122 if 129/130 is invoked.
3.If any liability has arisen U/s.122 on later date, what is the protection clause for taxpayers.
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Levy U/s.122 and 129/130
Replies (4)
Quick Summary
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.
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
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