Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court

The Delhi High Court ruled that Section 129 of the CGST Act does not prescribe a statutory penalty and should not override Section 126. The court clarified that the provisions of Section 129, related to penalties for transporters involved in certain offenses under the GST Act, do not mandate a statutory penalty in every case. It held that minor breaches should not lead to severe penalties, and Section 126, which allows for mitigation of penalties, should apply in such instances. The ruling emphasized that minor violations should not invoke harsh penalty provisions automatically.