Road checking

E way bill and invoice is prepared for sale (Rs.100000+18%) by supplier to receipent, goods is handed over to transporter, but invoice and bill is not handed  over to transporter (GTA)  it is forget by the supplier, then at the time of road checking by the GST officer, GST penalty and tax is imposed on the supplier due to invoice and bill not in hand of transporter,
Query 1:- in this case penalty under section 129 is applicable?
Query 2:- int his case penalty under section 130 is applicable?
Query 3:- both penalty and tax under the section 129 and 130 is applicable at the same time?
Query 4:- if tax and penalty paid by the supplier on such sale through DRC 03 ,then if the supplier is not liable to pay the tax again,  then supplier and receipent need to account only taxable value in the books?  No need to account  tax amount in the books of supplier and receipent Rs.18000(18% on Rs.100000)?
Query 5:- section 129 and 130 penalty can pay through GSTR 3B? it is compulsory to pay only through DRC 03?
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