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 company registered under GST and engaged in providing vehicle tracking services across India. The dispute arose during the transport of GPS devices being delivered under a contract with the National Geo-Spatial Data Centre, a department under the Surveyor General of India. The goods were accompanied by a genuine tax invoice and an e-way bill that was valid for 12 days and set to expire on December 20, 2022.
During the journey, the transport vehicle suffered a breakdown. The driver, without immediately informing the petitioner, attempted a repair but failed and subsequently shifted the goods into a different vehicle. Due to this breakdown and the necessary transshipment, the movement of goods was delayed, and the original e-way bill expired on December 20, 2022.
