Can actions can be taken both under section 129 and 130 simultaneously or if taken under one section relived from another one.

Reply—Provisions of Section 129 and Section 130 of the Act are mutually exclusive and independent of each other.

If there is no compliance of the order passed under section 129 of the Act, that the provisions of section 130 of the CGST Act can be resorted to. (Refer Judgment of Gujarat high court in case of Synergy Fertichem Pvt. Ltd. vs State of Gujarat dated 06.03.2019)

Gujarat High court also held that the Legislature should, once again, look into both the provisions, i.e, Sections 129 and 130 of the Act and amend the sections accordingly so as to remove certain inconsistencies in the two provisions. (Synergy fertichem pvt. ltd. v/s State of Gujarat dated 23.12.2019)