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Transportation of goods (for repaire) without e-way bill attracts penal provision u/s 122(1) of CGST Act instead of penalty u/s 129 of CGST Act.

Levy of GST — An appeal is filed against the order passed by ACST&E-cum-Proper Officer, vide which an additional demand of Rs. 1,18,800/- was created against the appellant under sub-section (1) Section 129 of GST Act, 2017. Appeal is accepted and the impugned order is set aside. The tax and penalty deposited by the appellant under section 129 (1) may be refunded and a penalty of Rs Ten Thousand only is imposed on the taxpayer under section 122 (1) of the Act. — Neva Plantation Private Limited Vs. Acste-Cum-Proper Officer North Enforcement Zone Palampur HP [2020] 21 TAXLOK.COM 033 (Appellate Authority-HP)