Penalty for not carrying e-way bill during transportation of goods -

Section 122(1)(xiv) of CGST Act
Penalty for certain offenses

Where a taxable person who transports any taxable goods without the cover of documents as specified (e.g. e-way bill), he shall be liable to pay a penalty of Rs.10,000 or an amount equivalent to the tax evaded, whichever is higher.

Therefore minimum penalty for not carrying the e-way bill shall be Rs.10,000.

Reference  - Section 122 of CGST Act

Section 129(1) of CGST Act
Detention, seizure and release of goods and conveyance in transit

Where any person transports any goods or stores any goods (in transit) in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance shall be liable to detention or seizure. After detention or seizure, it shall be released on payment of below amount - 

Where the owner of the goods comes forward for payment of tax and penalty: 

• In case of Taxable goods - Applicable tax on such goods + Penalty equal to 100% of the tax payable on such goods.
   
• In case of Exempted goods  -  2% of value of goods or Rs.25,000, whichever is less

Where the owner of the goods does not come forward for payment of tax and penalty:

• In case of Taxable goods - Applicable tax on such goods + Penalty equal to 50% of the value of goods reduced by the tax amount paid thereon
   
• In case of Exempted goods - 5% of the value of goods or Rs.25,000, whichever is less,

Reference  - Section 129 of CGST Act​

Section 122(3)(b) of CGST Act
Penalty for certain offenses

Any person who acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules shall be liable to a penalty which may extend to twenty-five thousand rupees.

Reference  - Section 122 of CGST Act

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