Penalty amount u/s 122 (1) (ii)- 10000 or higher of 10K/100% - Goods and Services Tax - GST

Dear Friends, Penal provisions u/s 122 (1) (ii) are for issuing invoice without supply. My querry is whether the penalty amount will be 10000/- or higher of 10000 or 100% of tax evaded.As per my understanding in issuing invoice without supply there is no tax evasion as tax already paid by our client on such supplies. Further if the penalty amount to be Rs. 10000 only then whether this will be 10000 per such invoice or total 10000.Plz guide.