‘e-Way bills’ expired during transit – HC Quashes Penalty order

Balaji Steel Rolling Mills Ltd Vs State of Tripura (Tripura High court) Petitioner submitted that the petitioner had purchased 2 lots of Mill Machineries. The same was loaded in 2 Nos of trucks which were to be delivered to the petitioner in Agartala. For the said purpose, on 02.02.2020, the ‘e-Way bills’ were generated which were valid upto 15.02.2020. But owing to some unforeseen circumstances, the movement of the said vehicles was delayed. The said vehicles reached Churaibari on 17.02.2020. On the ground that ‘e-Way bills’ have expired, the GST authorities have imposed heavy levy on...