TaxTMI 
TaxTMI 
Can Proper office invoke section 129 and 130 simultaneously for not having proper invoice and E-way bill?
Section 129 and 130
21 May 2022 
4 Replies 
7070 Views Asked by
Concurrent invocation of GST sections 129 and 130 is improper; they address distinct offences and require separate adjudication.
One GST provision penalises transportation in contravention of documentation requirements without requiring mens rea, while a separate provision targets actions done with an intention to evade tax and authorises confiscation; proper adjudication is required before confiscation and small clerical errors should not automatically create liability. (AI Summary)
One GST provision penalises transportation in contravention of documentation requirements without requiring mens rea, while a separate provision targets actions done with an intention to evade tax and authorises confiscation; proper adjudication is required before confiscation and small clerical errors should not automatically create liability. (AI Summary)