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 Act. The petitioner, Trimble Mobility Solutions India Private Limited, is a compan...