Section 129 of GST Law Prioritizes Penalties for Goods Detention and Transporter Seizure Over General Penalty Provisions.

Detention - seizure - penalty - applicability of 129 - action can be taken not only against the goods, but also against the transporter. The non-obstante clause in Section 129 indicate that neither Section 126, nor the general provision of penalty under Section 125, or Section 122 would apply in cases where Section 129 is attracted. .....

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