The Kerala High Court held that tax/ penalty under Section 129(1)(a) or 129(1)(b) of the CGST/ SCGST can be imposed only for violations which may lead to evasion of tax or which was done with the intention to evade or in case of repeated violations.Justice P. Gopinath observed:“It is declared that the provision of Section 129 of the CGST/ SGST Acts do not authorize the imposition of penalty for minor discrepancies
