No section 129 Penalty for E-Way Bill Expiry due to Driver’s unplanned Detour

Aa Plastics Pvt. Ltd. Vs Additional Commissioner Grade 2 And 2 Others (Allahabad High Court)

The Allahabad High Court has ruled in favor of Aa Plastics Pvt. Ltd., quashing a GST penalty imposed due to the expiration of an E-way bill during the transportation of goods. The petitioner challenged the orders issued by the Additional Commissioner, Commercial Tax/State Tax, Agra, and sought relief from the penalty levied for the expired E-way bill.

Case Background
Aa Plastics Pvt. Ltd., a company holding a GSTIN, is engaged in the manufacture and supply of L

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