Section 122 vs Section 129

Section 122 vs Section 129

While Section 122 and Section 129 of Indian GST Laws address different aspects of compliance and consequences, they do share some similarities:

Both sections are part of the Central Goods and Services Tax (CGST) Act, 2017, and are aimed at ensuring compliance with GST provisions.

Both sections involve the imposition of penalties as a consequence of non-compliance. Section 122 imposes monetary penalties for various GST violations, while Section 129 imposes penalties related to detention or seizure of goods and conveyances in transit.

In both cases, the penalties serve as a deterrent to prevent non-compliance with GST provisions and ensure that taxpayers adhere to the rules and regulations.

Orders passed under both Section 122 and Section 129 are subject to appeal as per Section 107 of the CGST Act, 2017. Taxpayers can appeal against the decisions made under these sections within the prescribed time limits.

Despite these similarities, it is important to note that the primary focus of each section is distinct, with Section 122 addressing penalties for various GST violations and Section 129 dealing with detention, seizure, and release of goods and conveyances in transit for contravention of the CGST Act.

Regard- CA abhishek Raja Ram