Se tion 122 or 129

suppose if gst officer intercept a vehicle in transit and transporter does not have e-way bill then in which section penalty shall be charged 122(1)or 129 or both?
Replies (1)

If a vehicle is intercepted without an e-way bill, the penalty is typically governed by Section 129, which mandates a payment of 200% of the tax payable (for taxable goods) to release the detained goods and conveyance. While Section 122 also defines the lack of documents as an offence carrying a penalty of ₹10,000 or the tax amount (whichever is higher), Section 129 is the section under which detention and subsequent release proceedings are conducted by the officer on the spot.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details