Statutory penalty provisions must follow moderation, reasonableness principles.

Section 129 of CGST Act constitutes statutory penalty provision overriding others, but cannot override Section 126 principles of moderation for minor breaches. HC held non-obstante clause in Section 129 cannot annihilate Section 126 rules for considering penalty levy. Section 126(6) excludes fixed sum/percentage penalties, distinguishing discretionary penalties. Authorities must differentiate trivial breaches like incomplete e-way bills without tax evasion intent from serious contraventions. Confiscation u/s 130 at initial stage without evasion evidence unjustified. Fair reasoned approach essential to avoid unnecessary detention. Penalty levy guided by Section 126 embodying moderation, restraint and reasonableness principles. Petition disposed of. .....

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