Penalties u/s 129 of CGST Act should not be imposed to penalize minor breaches

Amal Envirotech Pvt. Ltd Vs Commissioner of GST And Anr (Delhi High Court)

Conclusion: Section 129 could not, merely by virtue of its non-obstante clause, be construed to have an overriding effect on Section 126 which interdicts tax officers from imposing any penalty for minor breaches of tax regulations or procedural requirements. Moreover, section 129 pertained to detention, seizure and release of goods while in transit could not be invoked for imposing penalties for minor breaches, like incomplete e-way bill.

Held: Assessee was stated to

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