E-Way Bill Expiry due to Driver’s Uninformed Detour not Grounds for invoking GST S. 129: Allahabad HC quashes Order

The Allahabad High Court has quashed a GST order that imposed a penalty for the expiry of an e-way bill due to the driver taking an uninformed detour. The court ruled that the mere expiry of an e-way bill, caused by circumstances beyond the control of the transporter, should not automatically result in penalties under Section 129 of the GST Act. The ruling highlights the need for tax authorities to consider the practical challenges faced by transporters and the importance of a fair and just application of GST laws. This decision provides relief to businesses and transporters who might face similar issues with e-way bills.