Section 122 sub section (1) (i) of the CGST act 2017 issue of any incorrect invoice with regard to any supply .RS 10,000/- ten thousand rupees or an amount equivalant to tax evaded. whichever is higher .liable to pay a penalty.
yes. but can section 129 be applied instead of sec 122 (1) and goods be detained ?? seems like all officials r disregarding sec 122 and straight away detain as per sec 129.. and sec 130