Expired E-Way Bill Alone Insufficient to Sustain GST Penalty: Allahabad HC

Panasonic India Pvt Ltd Vs Addditional Commissioner And 2 Others (Allahabad High Court) The writ petition before the Allahabad High Court challenged an appellate order upholding detention and penalty under GST for goods transported with an expired e-way bill. The petitioner contended that the goods were accompanied by all requisite documents, including a tax invoice, goods receipt, and an e-way bill generated on 15.06.2018, which expired on 16.06.2018. The delay in transit was explained as being caused by the driver leaving the vehicle at the consignor’s premises to celebrate Eid without inf...