Allahabad HC Quashes GST Penalty for E-way Bill Expiry Caused by Vehicle Breakdown

Trimble Mobility Solutions India Private Limited Vs State of Up And 2 Others (Allahabad High Court)

Facts and Procedural History

The case of Trimble Mobility Solutions India Private Limited Vs State of Up And 2 Others addressed the central question of whether the technical expiry of an e-way bill during transit, resulting from unforeseen exigencies, can be construed as an intention to evade tax under the Goods and Services Tax (GST) regime, justifying the imposition of a penalty under Section 129(3) of the GST

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