Se tion 122 or 129

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.